How will the tests of controls and substantive tests of transactions results and your conclusions (1 through 7) affect your planned tests of details of balances for expenses? Do not write an audit program.

Examine the tests of controls and substantive tests of transactions results, including the sampling application in Case 18-30 (pp. 647–648), for Ward Publishing Company. Assume that you have already reached several conclusions. 674Part 4 / APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES 1. Your tests of details of balances for accounts payable are completed, […]

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