Titlebook: Audit Analytics; Data Science for the J. Christopher Westland Book 2024Latest edition The Editor(s) (if applicable) and The Author(s), unde

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Induction

Metal Organic Chemical Vapor Deposition 2Substantive testing directly supports the auditor’s opinion that economic events in the real world are or are not accurately summarized in the financial statements of a firm. This chapter delineates the statistical tools used to insure cost-effective substantive testing in the audit.