... to the trial balance and financial statements, and (6) understanding how an auditor can provide reasonable assurance about an account balance through substantive test work. substantive tests accounts receivable audit documentation electronic workpapers auditor judgment You have just been...

... and substantive audit work. The case also provides students with an opportunity to use Excel to complete electronic workpapers and to document their audit procedures. Further, the case requires students to use critical-thinking skills and apply professional skepticism when performing audit procedures, evaluating...