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Tests of Details for Inventory Audit
12:02
YouTubeEdspira
Tests of Details for Inventory Audit
Substantive procedures consist of analytical procedures and tests of details. When it comes to the inventory audit, tests of details include (1) tests of inventory transactions and (2) tests of the ending inventory balance. An example of how an auditor would test inventory transactions would be for the auditor to find a purchase of inventory ...
2 views3 months ago
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