Test Bank for Auditing & Assurance Services A Systematic Approach 12th Edition by William Messier Jr, Steven Glover, Douglas Prawit

123156789 
6 63636


 
!

"
6#
2 
$2
!



!


%&'()*&*+,)-

./ 012(3+'(4&35637&)*'6)+6+,894*:+8853+;1&3)<4()*;):+&1)54*:=
E?
>?@>'(4&356+5))A8)5&6+*((3*3&*))(&3933B+&,';1&3B*3CC1)&1)5&1)74*+*;4+9
6&+&),)*&6+5);355);&35*3&D
F?@>'(4&356,'6&G+9+*;)&1);36&37&1)+'(4&C4&1&1)*))(73585);4643*+*(73563,)&28)637
)<4()*;)H;3,8'&)5(+&++*+92&4;+8853+;1)6;+*I&G)'6)(D
J?@>'(4&356,'6&94,4&&1)45)A836'5)&3&1)45+'(4&))&3,+4*&+4*4*()8)*()*;)D
K?@L1)+'(4&35M65)9+&43*6148C4&1&1)+'(4&))46:)*)5+992+(<)56+54+9H63&1)+'(4&35C499*3&
1+<)+;;)66&3+9937&1)74*+*;4+94*735,+&43*37&1);3,8+*2D

N 
OP
>>J%F-J3,,'*4;+&43*
>QJR>-STK);4643*U+B4*:
>;;)664G494&2-V)2G3+5(T+<4:+&43*
K4774;'9&2-EW+62
>QJR>-FFQ*('6&52
F933,M6-X*()56&+*(
Y)+5*4*:ZG[);&4<)-\E]\^X*()56&+*(C126+,894*:464,835&+*&4*+*+'(4&D
_5+(+G9)-+'&3,+&4;
>;;)664G494&2-%;5))*`)+()5J3,8+&4G9)
L384;-L1)>'(4&R53;)66

./ 014;137&1)73993C4*:6&+&),)*&6G)6&()6;54G)6+5)9+&43*6148G)&C))*6+,89)64a)+*(
3&1)5)9),)*&637+'(4&4*:=
b?

, 1245678978 979 897699
245899999577997976997
9679

24567897899797699 998979

299 978
989976997678978 8999995
779

!"#$%&'()"$*%+#(
19
8,-9
7.7/78
60,1

558,1296
14
31,
874/
11
5,17 87 4/
14
31,6.7417 
897/9
:989,;<=;>?987 76/6878778
@77
9,78678
19
8,5997979
678
9
,91839


ABC D5895/87896987
8898 578/.989E
F2
1298 578/7
977
9858978787
996749
989 889 78
96978
298 578/5997/8977 877/74 997 8
977898999797 97
855678

298 578/5997/89989G9768789G 98
77 957787896985 674/98698966978

298 578/
9/889987/57998/7576947
89G9955 /789/777 /9997
889HI798

,12345678 3564

 


!"#
 $%&'&$()
*#
+(#,$-*./0./1)()23& )&#)#$*%$%&233((&
 )(&

44%&5!)
%6 %&7
8()$%
 $%&(9)(:$%
;:;3:(4()&# )#


<=> ;3$)44)# %%&) 3?*(%%?)#:( 
@A
AB)4()C
ABD)*)%( 33)(&(4& 3(*%)&C
AB$-*%&$)*%*)(#()# ( )$&3(:(&C

AB (3::%4((#:()(C

12345678 3564

 $%&'&$()
*#
%69$(

44%&/E&
 

9:(#
+(#,$-*./0.F'23$)444%)C
 (%;3"#
8()$%
 $%&(9)(:$%
;: )#? ?) ((*
4)


G=> ( (* &:(*%%434%%2#D:
HA

, 1245657895
2456
254
245686




!

11" #$$%989
1 5&&6#'584 (87)89
6$*&#+5$5$54
,,%6#-.8&
1/01# /9%&4
1/01#1(+549)
258499)34575#5-657'98958& 5,99,8,98986&85$598%
:48865#8%$8
1 5&&6#"4559+5854$865
;#1%9)<15&<89 1&&%4895"5475&5,95


=>? .7595&456865,#
@2
12&)986&954%5&85,8$898)5$598&&549
2865&9554 59)8%5
245685&958%8&&54959)5&5
2&&%,,594%&,8 96%&9




!

1 5&&6#'584 (87)89
,,%6#-.8&
6$*&#A954&89
258499)34575#5-65BA954&89 95,%98$598695&98%95465,98986&85$598%
1/01# 486;99C9)
11" #198686;99C9)
1/01#1(D58&%45$59
;#1%98$598695&99%9)8198986"85$591%
:48865#8%$8
1 5&&6#"4559+5854$865