C8 AUDITING THEORY 13

Chapter 8: Performing Substantive Test—Reference book (Auditing Theory: A Guide in Understanding the PSA, Salosagcol, Jekell et al., 2018 Edition) This lecture is an independently prepared educational presentation intended for instructional purposes. The textbook(s) identified in this video are used as reference materials, and full attribution is provided to the respective author(s) and publisher(s). This presentation does not intend to reproduce or substitute the original textbook. Copyright in the referenced works remains with their respective copyright owners.