Solutions Manual for Auditing, A Risk-Based Approach to Conducting a Quality Audit, 12th Edition by Karla Johnstone-Zehms.

0123451679 63213545657 7141
1634563254
354

454516
! 2

"167416#$7%






,01234516791 4

012345167 63 21652545169141

37451691 2423 46
37451691



 
! "#$#%#&'(#)$*+#&,-%./ !
01#2%-34*531%/
(#61$*%3(7#483(+#9#4%
: :
; ;
< <
= =
> >
? @)&*%#&8(39*6#4#(-+/ ?
01#2%-34%334#/
2)#+-8-+*$$783+12#&34%.#/
A.#(*4328(*1&B
C C
D D
 
! !
: :
; ;
< <
= =
> >
? ?
C C
!D !D
! !
!! @)&*%#&%3(#8$#+%/ !!
!D!EFGHI3&#38/
F%.-+2B
!: !:
!; !;
!< !<
!= !=
!> !>
!? !?
!C !C


J

,
56  56
86 9  5
 



 
8 9  5
 



 
8 9  55
 



 
5  58
5 !"# 5(
   
"




$9%&'


55  5)
58  5*
5(  5+
5)  5,
5*  86
5+  8
5,  8
 -.
 85

/0
1
23  
85  88
88  8(
8(  8)
8)  8*
8*  8+
8+  8,
8,  (6
(6 !"6 $9%&' (



 

"4
 -.   ( 



1
53  4
 -.

  (5
  6 
9$%7
.



 4
 012

, 56 89999 




999
999




 012