Auditing: A Practical Approach with Data Analytics 2nd Edition by Laura Davis Wiley, Johnson and Moroney -All Chapters 1-16 | TEST BANK

01204567589 5 5 
5   919  

8

!"   9# $

5% &'&($




$

, 234567897:8;26;2<=

2345678
9
68 6
4
787

 6
4

84 7
2345678

87 4
4
87 4

75 
67
2345678




77 6
486


 6


4
 6
68467!"
2345678
#



77 6
486

$ 7864 !
637
27 6
2345678

%
 6
&7 7

2345678
'
(4!
4
$ 7864 !

637
27 6)
"67

6784

2 68
2345678
*


75 7
788!
+76

2 68

2345678
,
 6
-464
 4"6


2345678
.


75 7
788!

6467

87 87

2345678
9/


75 7
 6
45!

8

64 67
87 87
234567899
 6!
637

77 7
87

2345678
9
 6!
637
834!
4
4"8
877


2345678
9

 6!
2430
7 68"
4
7467
 7
64677 6

  6
2345678
9#
 6!
76!
4
14 !
667

2345678
9%
2 576!
637
 6

2345678
9'
75 86!

637

 6


,123456784 3 23743
 538572567883637
2658
44283


!!"#$%&'()#*++,#-./+012#../34#5/+23$#$43#/*+.1*63$72*#-+81*9:
;
<*=+
>
'#/0+
!$
E1 0--=
8+*?$!@
34#<63#1,$1@$G1+-A
#*$?3B$$718/
H5I+%7 + 4+63@JC3
+?22G3HK
4=/:6KA@?)D#
10=A63@1!&
/ $E"
?< L!'
+ M E?
N N (OPQ+M.R1O*S63TU$PV7@
M
V!!E)
Q
PMO
TFN?XWYPVZT
W
S
U0W=M4[S
L#\X
0W]!!"
T*+2+@*&'0(61)61L*+#0'++6%1+20*6##/$&$%4#1*%0
-+=<0+#%3 ,F$#0.30*+1.# *34$17=6$L6+3$L7:
2!4 3061*34#/23$#$43#/06#6+-+$60@

^
(+J3+81223$#$43#/21*+4#0602#//0=$%+*#66+06#631$0+*J34+0:
;
<*=+
>
'#/0+
!$08+*?!@<#,1$1-A?B$18/+%7+@C32234=/6A?D#0A@!&E"!'E?_+#0=*+-+$6!$#/A030#$%
&$6+*.*+6#631$@!!E)F?D6L340@G+#*$3$7H5I+463J+?GHK:K@)1/=631$?!66+06#631$0+*J34+0
`=$%+*6L+=-5*+//#12#00=*#$4+ 0+*J34+0a3$4/=%+*+J3+812L3061*34#/23$#$43#/06#6+-+$60@
*+J3+81223$#$43#/21*+4#060@#$%+,#-3$#631$123$6+*$#/41$6*1/:
b
c36L3$#d:):41$6+,6@6L+#../34#5/+23$#$43#/*+.1*63$72*#-+81*9306A.34#//A
+$+*#//A!44+.6+%!441=$63$7"*3$43./+0` !!"a:
;
<*=+
>
'#/0+
!$08+*?!@<#,1$1-A?B$18/+%7+@C32234=/6A?D#0A@!&E"!'E?_+#0=*+-+$6!$#/A030#$%
&$6+*.*+6#631$@!!E)F?D6L340@G+#*$3$7H5I+463J+?GHK:e@)1/=631$?c36L3$#d:):41$6+,6@
6L+#../34#5/+23$#$43#/*+.1*63$7 2*#-+81*9306A.34#//A7+$+*#//A#44+.6+%#441=$63$7
.*3$43./+0` !!"a:
f
"*3J#6+41-.#$3+0@1*$1$g300=+*0@#*+$16*+h=3*+%5A6L+d:):71J+*$-+$661
L#J+#$#$$=#/23$#$43#/06#6+-+$6#=%36
;
<*=+
>
'#/0+
!$08+*?!@<#,1$1-A?B$18/+%7+@C32234=/6A?D#0A@!&E"!'E?(+.1*63$7@!!E)F?!$#/A634@
G+#*$3$7H5I+463J+?GHK:e@)1/=631$?"*3J#6+41-.#$3+0@1*$1$g300=+*0@#*+$16*+h=3*+%5A
6L+
d:):71J+*$-+$661L#J+#$#$$=#/23$#$43#/06#6+-+$6#=%36@5=6126+$16L+*3$6+*+06+%=0+*0@
0=4L#0#5#$91*/+$%+*@-#A*+h=+066L#6#.*3J#6+41-.#$A.*1J3%+#=%36+%23$#$43#/
06#6+-+$60:

, 12 456 7896 6 75 966  6 587 85 5 996659 9  9 9
6 7885 5 996659 78965 7595 56 5766 97
856 9576 7595 57676
2
6

2
6
56 !
757 "76 6575!#889 $ !%"&&" "75975!"'(
5 9!)6 55 4*+69,6)4-.!'7975"769
5 5996659 6
76!96 759 678965 88696* 585969 96!59676 78965
6/6 58595766 566656976, 9607985 59966596
7579 ,696 7595 56 576697 6 96 6 75 *656 7876
7595 576 76 *65 6*967 5
12 %585 57595!96* 56 669 9966597885 57975
2
6

2
6
56 !
75725766!#889$ !%"&&" "75975!"'(
5 9!)6 55 4*+69,6 )4-.!'7975 %585 57595!9685 5
9966595696* 56 66939966597885 579754!576 996659
39966597876 65,65764!99665978 87 ! 99665978 56 5
6/9 5 7 555796
52 (56 , 97589596,6785756  56 6,6
2
6

2
6
5
%59676
 6 !
99
5!7"'

7 57(25
5769
 ! 6)6!#58854*+
9 $69,!6%)"&

4-
7 !"'706
 97066
5 55975
 89 6 5
6
5958 7,65756  5637 575694 6,6 6  56
, 9675!
6
6 , 66657565/569765,!5675,656!9556 6
5795975569,5!
6*56