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There is an alarm in a continuous audit, but it is associated with a normal event, we would call that a False positive.
Substantive testing is referred to as the segment of an audit in which the auditor gathers samples to become aware of any cloth misstatements withinside the client's accounting facts or different information. This evidence is needed to guide the judgment that a company's economic facts are complete, relevant, and accurate.
One of the maximum outstanding flat report examples is a comma-separated values (CSV) report. A CSV report is one wherein desk information is accrued in strains of American Standard Code for Information Interchange (ASCII) textual content with the fee from every desk Mobil Eular separated via way of means of a comma and every row represented via way of means of a brand new line.
Completeness. This assertion attests to the reality that the economic statements are thorough and consist of each object that ought to be protected withinside the assertion for a given accounting period.
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