Compare and contrast transaction-related audit objectives with balance-related audit objectives, including those related to presentation and disclosure.

Use the five types of audit tests to determine whether financial statements are fairly stated.
Select the appropriate types of audit tests.

Understand the concept of evidence mix and how it should be varied in
different circumstances.
Design an audit program.
Compare and contrast transaction-related audit objectives with balance-related
audit objectives, including those related to presentation and disclosure.
Understand key evidence-related terms.
Integrate the four phases of the audit process.

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