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¶
This reference passed the adversarial substantiation pipeline: it was checked to exist and to support the claim it is attached to. See how references were verified.
Registry ID ref:d5c0b0219105 · see in the full table