The purpose of substantive testing is to verify the assertions
made by management in the financial statements. Consider the
following unrelated audit tests, which a CPA performed for the
audit of the financial statements of a client with a fiscal
year-end of December 31, 2017.
Required
For each of the six audit procedures listed below, identify the
primary management assertion being tested and the account balance
being verified, name the specific audit procedure being used, and
state the quality of...