TEST BANK For Auditing & Assurance Services: A Systematic Approach, 12th Edition Chapters 1 - 21 Complete

123156789 6 6 3
636 



2 


!
 "
 

,

2345678
9

686
6
847
4
44
646776
6

2345678

37
44
646776
6

8 76

2345678


6

4 
 57
!
6
76
4
"467846

2345678
#
$%
776

2345678
&

77
4
'7646

2345678
(
6784
2 68

4
44
646776
6

2345678
)
6
6784
2 68

78
44
$7586

2345678
*
6
45

+
78
7,
4
5546
6
76
!
2 68

2345678
-
6
45

5546
6
.646
7
76
!
 6
/447

2345678
90
6
637
$7
77

87

2345678
99
6
637

834

87

2345678
9
6
637
14
$787
"44776

87

2345678
9

6
637

768
"44776

87

2345678
9#
6
637
42
76

87

8754
3577
64.7
76

4

85786

46
4
4576

2345678
9&
6
637
42
76

87
5 6789:;<=>?=@=A=8BC;DAEFGHE@I89BJ;
46
4
7
646776
 6

2345678
9(
6
637
42
76

87
243
4

7676

2345678
9)
2576
637
6
 4776

2345678
9*
$7586

67
44
646776

2345678
9-

8!7 4
2 6
75777
4
K46
"44776

2345678
0
574
54.6

2345678
9
847
667646 
4
6784
6
78
7


,

23456578
9
2 3 7
5
2
6 65
2 

 5




!"#$%$&'$('!#)*+,!-)'$!)$&..+#',"$'*$/-'',-0$1!!"2"'!$&+*-!-'3$
$
456789:;:<=>?@8ABA?<C8DBAE;B@F<:G8BAEH<9@?IJ8;H;:?<ACBG8:CB9;?JCBJHCBH<9H<HDKLB
>:<H<@:HD:<>?CIH;:?<M
7NOPQRST7UOQ
V:>>:@8D;KS4QHAK
W?J:@SWFBXIJ?C;H<@B>?CO;89K:<=789:;:<=
UBHC<:<=YZ[B@;:\BS]4^]4_<9BCA;H<9`FKA;89K:<=H89:;:<=@H<ZB\HD8HZDB;?K?8`FB;FBC?C
<?;K?8JDH<;?ZB@?IBH<H89:;?CEH<9`FK:;:A9:>>BCB<;>C?IA;89K:<=H@@?8<;:<=M
aD??IbASRBIBIZBC
77cOaSc?II8<:@H;:?<
7Xcd7SaaUB=HDeTNVB@:A:?<fHg:<=
h56VB@:A:?<IHgBCA9BIH<9CBD:HZDB:<>?CIH;:?<;FH;:AJC?\:9B9ZKH@@?8<;H<;AM
7NOPQRSWR_Q
V:>>:@8D;KS4QHAK
W?J:@SWFBVBIH<9>?C789:;:<=H<97AA8CH<@B
UBHC<:<=YZ[B@;:\BS]4^]h_<9BCA;H<9;FB9BIH<9>?CH89:;:<=H<9ZBHZDB;?BiJDH:<;FB
9BA:CB9@FHCH@;BC:A;:@A?>H89:;?CAH<9H89:;ABC\:@BA;FC?8=FH<H<HD?=K;?HF?8AB:<AJB@;?CH<9
HF?8AB:<AJB@;:?<ABC\:@BM
aD??IbAS_<9BCA;H<9
77cOaSc?II8<:@H;:?<
7Xcd7STNVB@:A:?<fHg:<=eaaX<98A;CK
j56X<>?CIH;:?<HAKIIB;CKABD9?I?@@8CAM
7NOPQRST7UOQ
V:>>:@8D;KShfB9:8I
W?J:@SWFBVBIH<9>?C789:;:<=H<97AA8CH<@B
UBHC<:<=YZ[B@;:\BS]4^]h_<9BCA;H<9;FB9BIH<9>?CH89:;:<=H<9ZBHZDB;?BiJDH:<;FB
9BA:CB9@FHCH@;BC:A;:@A?>H89:;?CAH<9H89:;ABC\:@BA;FC?8=FH<H<HD?=K;?HF?8AB:<AJB@;?CH<9
HF?8AB:<AJB@;:?<ABC\:@BM
aD??IbAS7JJDK
77cOaSc?II8<:@H;:?<
7Xcd7SaaX<98A;CKeTNRBJ?C;:<=

, 12456789 5796  5765   6 6 5666





97798!
"# 9

5$9

% 6759966 6
&696'( 9)
*+,*"66% 6759966 8 5 -$896%
 9 % 99 579569 )9 %5%6685!5%5 96$ 56
%5 96$ 956 )9 
.855/
$$8!
4.
4569956
041
..06 !23
$596
42996 )9 6 956 )9  %  


3&
97798!
+!

5$9
9965 56 6 )9 796
&696'( 9)
*+,*666% 8956%9$ 569965 95656
 6 )9 
.855/
66
4.
4569956
041
..06 !23
$596
729969!$ 57 )9 





97798!
+!

5$9
9965 56 6 )9 796
&696'( 9)
*+,*666% 8956%9$ 569965 95656
 6 )9 2*+,*1865 % 9796995657796698   69
.855/
66
4.
4569956
041
..06 !23
$596
92
96886 956 %5 96% $959 5 $5%999)





97798!
"# 9

5$9

% 915
&696'( 9)
*+,*7. 8 5 -$896%!565 9 6 6 695
568! $8576 956 %5 
.855/
$$8!
4.
4569956
041
3 9956#:962..4998
%96:96