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Identify situations when auditor should test account balance

Discussion

Discuss the key differences between substantive tests of transactions and substantive tests of balances. Next, identify at least two situations when an auditor should test account balances. Support your rationale with related examples of such circumstances.

The response should include a reference list. Double-space, using Times New Roman 12 pnt font, one-inch margins, and APA style of writing and citations.

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Accounting Basics: Identify situations when auditor should test account balance

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