For Accounts with Small Balances and Minimal Potential for Material

Q58: Auditors use substantive analytical procedures and tests

Q59: Tests of controls should be performed after

Q60: For automated controls, the auditor's procedures to

Q61: The auditor obtained an aged list of

Q62: Risk assessment procedures are performed by the

Q64: It is inappropriate for the auditor to

Q65: If no material differences are found using

Q66: The reliance the auditor places on substantive

Q67: Only tests of details of balances involve

Q68: The primary emphasis in most tests of