Test Bank for Auditing & Assurance Services A Systematic Approach 12th edition [Messier 2024] || All Chapter ( 1-21 ) A+.

123156789 6 6 36
36 



2 


!
 "


,

2345678
9

686
6
84 7
4 
4 4
64677 6
6

2345678

37
4 4
64677 6
6

8 7 6

2345678


6

4 
 57
!
6
76
4 
"467846

2345678
#
$%
77 6

2345678
&

7 7
4 
'7 646

2345678
(
6784
2 68

4
4 4
64677 6
6

2345678
)
6
6784
2 68

78
4 4
$7586

2345678
*
6
45

+
78
7,
4 
5546
6
76
!
2 68

2345678
-
6
45

5546
6
.64 6
7
76
!
 6
/44 7

2345678
90
6
637
$7
7 7

87

2345678
99
6
637

834

87

2345678
9
6
637
14
$787
"4 477 6

87

2345678
9

6
637

7 68
"4 477 6

87

2345678
9#
6
637
4 2
76

87

8754
357 7
64 .7

76
4 

85786

4 6
4 
457 6

2345678
9&
6
637
4 2
76

87
5 678
54.67

789:;<9=>?@ABCDEFG8HICJK>CLK:9M?C78J8?M?K8CN::9FK8A

2345678
9(
6
637
4 2
76

87
243
4 

767 6

2345678
9)
2576
637
6
 477 6

2345678
9*
$7586

67
4 4
64677 6

2345678
9-

8!7 4
2 6
757 7 7
4 
O46
"4 477 6

2345678
0
574
54.6

2345678
9
84 7
667646 
4 
6784
6
78
7


,

23456578
9
2 3 7 
5
2
6 65
2 


 5



!"#$%$&'$('!#)*+,!-)'$!)$&..+#',"$'*$/-'',-0$
1!!"2"'!$&+*-!-'3$
$
456789:;:<=>?@A8BCB>@<>D8ECBF>;CAG<:H8CBF>I<9>A@JK8;I;:@<B>DCH8:DC9>;@>KDCKIDC>
I<9>I<IELMC>?:<I<A:IE>:<?@DJI;:@<N>
>
7OPQRST>U7VPR>
W:??:A8E;LT>X>RIBL>
Y@K:AT>YGC>ZJK@D;I<AC>?@D>P;89L:<=>789:;:<=>
VCID<:<=>[\]CA;:^CT>_X`_X>a<9CDB;I<9>bGL>B;89L:<=>I89:;:<=>AI<>\C>^IE8I\EC>;@>L@8>
bGC;GCD>@D><@;>L@8>KEI<>;@>\CA@JC>I<>I89:;@DF>I<9>bGL>:;>:B>9:??CDC<;>?D@J>B;89L:<=>
IAA@8<;:<=N>
cE@@JdBT>SCJCJ\CD>
77ePcT>
e@JJ8<:AI;:@<>
7Zef7T>cc>VC=IEg>UO>WCA:B:@<>hIi:<=>
>
j56WCA:B:@<>JIiCDB>9CJI<9>DCE:I\EC>:<?@DJI;:@<>;GI;>:B>KD@^:9C9>\L>IAA@8<;I<;BN>
>
7OPQRST>YSaR>
W:??:A8E;LT>X>RIBL>
Y@K:AT>YGC>WCJI<9>?@D>789:;:<=>I<9>7BB8DI<AC>
VCID<:<=>[\]CA;:^CT>_X`_k>a<9CDB;I<9>;GC>9CJI<9>?@D>I89:;:<=>I<9>\C>I\EC>;@>
ClKEI:<>;GC>9CB:DC9>AGIDIA;CD:B;:AB>@?>I89:;@DB>I<9>I89:;>BCD^:ACB>;GD@8=G>I<>I<IE@=L>
;@>I>G@8BC>:<BKCA;@D>I<9>I>G@8BC>:<BKCA;:@<>BCD^:ACN>
cE@@JdBT>a<9CDB;I<9>
77ePcT>
e@JJ8<:AI;:@<>
7Zef7T>UO>WCA:B:@<>hIi:<=g>cc>Z<98B;DL>
>
m56Z<?@DJI;:@<>IBLJJC;DL>BCE9@J>@AA8DBN>
>
7OPQRST>U7VPR>
W:??:A8E;LT>k>hC9:8J>
Y@K:AT>YGC>WCJI<9>?@D>789:;:<=>I<9>7BB8DI<AC>
VCID<:<=>[\]CA;:^CT>_X`_k>a<9CDB;I<9>;GC>9CJI<9>?@D>I89:;:<=>I<9>\C>I\EC>;@>
ClKEI:<>;GC>9CB:DC9>AGIDIA;CD:B;:AB>@?>I89:;@DB>I<9>I89:;>BCD^:ACB>;GD@8=G>I<>I<IE@=L>
;@>I>G@8BC>:<BKCA;@D>I<9>I>G@8BC>:<BKCA;:@<>BCD^:ACN>
cE@@JdBT>7KKEL>
77ePcT>e@JJ8<:AI;:@<>
7Zef7T>cc>Z<98B;DLg>UO>SCK@D;:<=>

,12456789 5796 5765 6 656 66






!97798"
#$9
5%9
&!6759966 6 
'696() 9*
+,-+# 6 6 &67599668 5
.%896 &9 & 99 5795 69 *9 &5&6685"
5&596% 56&596% 956 *9
/8550
%%8"
4/
4569956
142
//16 "34
%596
52996 *9 6  956 *9  & 



4'

!97798"
,
"
5%9
9966  66 6 *9 !796
'696() 9*
+,-+7 6 6 &8956&9% 569966  9566
6 6  *9
/8550
6 6
4/

4569956
142
//16 "34
%596
829969 "%57  *9






!97798"
,
"
5%9
9966  66 6 *9 !796
'696() 9*
+,-+7 6 6 &8956&9% 569966  9566
6 6  *93+,-+9:65 &9 7969956577966 98 6
9
/8550
6 6
4/

4569956
142
//16 "34
%596
;2 96886 956 & 5 96 &%959 5 %5&999*






!97798"
#$9
5%9
&9
25 
'696() 9*
+,-+</8 5.%896&"565 966 6
95 568" %8576 956 & 5 

,123345679 2
99 17 3443
9 9763

11
2 


, 1245689 8 969 598 5
2 8 988998999
  59
9

55
5
   999
2 8 9 ! 599
5 8 
558
99
"2 8 9  5995 8 9  88
#2$5 8 9% 95
55 8 68 &95
8 9
95 99
5
  
9 99
59 6

'(4)*+,
-

 6+.) 6
$9+$5 8 /9
0 1!2 +3.435,!9 
5699 8  
8 9969
 95 9 8
,99%+68 8
7(,+
79  9
87/+9'-9:
;,,88 6

<24559
5
99
 !8! 95!

=8959
 8 
28
  6 &9
5=
28
5889
 &=! 
"28
  68 &=
89 
#2$59 95!
=8  69588
9


'(4)*+7
-

 6+>
:8 
$9+$5 8 /9
0 1!2 +3.435,!9 
5699 8  
8 9969
 95 9 8
,99%+6
7(,+ 6 $5

87/+,,7 $5
;9'*
 6

,12356786 6 7    6  777



36  778  
88 7 
 877
6 6

 6 !  8  7
"
#36  77 8 
7 6 78787
 8 
  6
8 
777 7
7"
$36  77 8 
7 6
% 867& %
8 !7
&7
 ' 787  "
(36  77 776 6 
7 8 6
 78

 
 867&  
6
7'7 7 8  
6
)
7"
*+5,-./
0778.1
2 7
 !78.6 3!
8
+7*77
4 
7587 .678679
67778   
6 6

  !  8  7
%6777

 7
88 7"
: ).*'
**/+:.
/ 787
*3/;*.<0 8772 7=::3

1136 78 777 77 77!
8  .

3 8
"
#3>7 777
87 6 6 7
8
7 6 7
77"
$3587  7  7 8

7
7"
(3
6 8 7  !!787 8

8 88 7!
8 
"
*+5,-./
0778.7,
 !78.*77%* %*
8 +
78 0 7 
4 
7587 .6786?9
 6
767! 77% 7%

8 
78 "=6786@A  6 78 777  787  
7"
: ).-  

**/+:.
/ 787
*3/;*.<- !
7=::/
77867 7

,123566789 68 698 9   

389


38

!3 8

"389 

5#$%&'(
)7*&96
+57,56,9 566789 $ 8 6) 
- 98. /  0*1023  869  89 669 97,969 ,
9 966789 68 6

456'   8
55($4
(7 9
56(7544676889#' 8
1:3& 689  

36 96 87 69 99 9  9668


396  8 97

!3896 979668 6

"3667 /769  76

5#$%&'5
)7*&96
+97 9 9( 6 ( 7 999 9$9 57
- 98. /  0*10;3  869 8 7 9 9  697  8
9 969 97

4563  869
55($45 99
+<
56(7544(89+<89#= 9678 
1>3%  6 68 6  9786<?

3+ 86< 978 67  976 966 9 9 97


3+ 86<9 9788 9@9 @  9 969 6
998, 9,989669

!3+  8986<99989669  66  9 969 6

"3+ 86<9978676 978 786998 9889

5#$%&'4
)7A
= 7
+97 9 9( 6 ( 7 999 9$9 57
- 98. /  0*10;3  869 8 7 9 9  697  8
9 969 97


,123345679 6 
17 22

711 2


6 266

, 1235689  88689 68686  6  
  966 6 9 9



3686868
8
8 689966 
!3868"6 
 8 8
8 6896 96
#38986 8
  689  86 $%5 

8868

89 
&36868688696'98
 6 6866 9 

5()*+,
-
.9

/
0 9
1 
159 %259 6.86 3 ,866,99
6
386645 6
7897:-8
 86868
8689 6
86 868689 8 9 278987;6 86 
89 686 
86686 99
6
-


5
55$)-

+
5<$%5
=(. 608"62--<6 9

1>3= 9

9
 86

 668 6 89 
6868
86?

3-9 868 689 
!3189 668
6

#359 86868
&359 66868
86

5()*+,
-
.9

8+8
1 
159 %
386645 6
7897:-8
 86868
8689 6
86 868689 8 9 
-

,
55$)-

$ 968 6
5<$%5
--38
2=(, 6