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Staff contact
Andrée Lavigne, CA
research.studies@cica.ca |
Executive summary
Project objective
This Study is a new edition of an Audit Technique Study first published in 1971 and revised in 1980. It provides guidance to the auditor in selecting audit procedures for obtaining evidence on accounts payable, outlines a substantive approach based on confirmation by suppliers and explains various other audit procedures.
(Study Group Chair - Louise de Martigny, CA, Raymond, Chabot, Martin, Paré)
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