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A SSIGNMENT
A SSIGNMENT
Presented to:
Sir Nadeem Nazir
Policy Analysis
Policy Research
Applied Social Science Research
POLICY ANALYSIS
In the substantive based approach, the
auditor is not relying on the client's internal
control over financial reporting so they don't
test. Once they performed an understanding
of internal control, auditors will then need to
perform testing and validating those internal
controls.
THE LOGICAL POSITIVIST
APPROACH