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Question 1
3 / 3 pts
(TCO 6) The auditor looks for an indication on duplicate sales invoices to see whether the invoices have been verified. This is an example of
a test of details of balances.
a test of control.
a substantive test of transactions.
both a test of control and a substantive test of transactions.
Question 2
3 / 3 pts
(TCO 6) Analytical procedures are defined in the auditing standards as
compliance tests.