Auditing and Assurance Services¶
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach. Pearson.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Contraposition
- Auditing and forensics. "If transaction T occurred, log L would record it" together with "L has no such record" yields "T did not occur,"
This sourceStandard auditing text: reconciliation and the completeness assertion establish that if a transaction occurred a record would exist, so the absence of an expected record is evidence the transaction did not occur.
- Auditing and forensics. "If transaction T occurred, log L would record it" together with "L has no such record" yields "T did not occur,"
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:d5c0b0219105 · see in the full table