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Lecture Auditing and assurance services in Australia (4th ed): Chapter 10 - Grant Gay, Roger Simnett
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Chapter 10 - Substantive tests of transactions and balances. In this chapter we will discuss: identify and distinguish between tests of controls and substantive tests of transactions, and between substantive tests of transactions and substantive tests of balances; Describe and understand the use of computer-assisted audit techniques in substantive testing.
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