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please cite sources if you can</span></div><h1 id="QNA-PAGE-H1" class="mt-16px text-24px leading-32px whitespace-nowrap overflow-hidden text-darkBlue-900 bg-page font-semibold text-ellipsis pb-16px">What are potiental constaints/Risks when dealing in Tri Party Account Reconciliation and Process review? please cite sources if you can</h1></div></div></div><div id="qa_ad_top" class="sm:h-[90px] sm:min-h-[90px] sm:min-w-[728px] sm:max-w-[970px] m-auto h-[50px] min-h-[50px] min-w-[300px] max-w-[320px]"></div><div id="QNA-PAGE-MAIN-CONTENT" class="flexColReverse w-full max-w-1188px py-24px flex-grow-0 mx-auto bg-page lg:flex-row md:py-32px"><div id="QNA-PAGE-MIDDLE-LEFT-RAIL" class="flexCol flex-initial mt-24px overflow-visible lg:w-[318px] lg:mr-32px lg:mt-0px"><div id="TEXTBOOK-MODULE-ID" class="flex-initial flex-col items-center justify-center w-full p-24px rounded-lg border-[1px] border-grey100 bg-white lg:w-[318px] overflow-hidden"><div class="flexRow overflow-hidden w-full "><div class="flexCol flex-initial justify-start items-center p-2px"><a href="https://www.amazon.com/b?node=283155" target="_blank" rel="noopener noreferrer" class="flex-initial" tabindex="0"><img width="100%" height="68px" class="object-cover rounded-lg h-68px w-auto m-auto" src="https://www.bartleby.com/isbn_cover_images/9781337619455/9781337619455_smallCoverImage.gif" alt="Auditing: A Risk Based-Approach (MindTap Course List)" decoding="async" loading="lazy"/><button class="secondaryGhost-button flex-initial h-34px mt-8px">BUY</button></a></div><div class="flex-col w-full flex-wrap text-ellipsis overflow-hidden p-2px ml-5px"><a href="/textbooks/auditing-a-risk-based-approach-mindtap-course-list-11th-edition/9781337619455/solutions" target="_blank" rel="noopener noreferrer" class="flex-initial w-full text-darkBlue-900 font-semibold text-16px leading-16px text-ellipsis overflow-hidden whitespace-nowrap" tabindex="0">Auditing: A Risk Based-Approach (MindTap Course List)</a><div class="flex-initial w-full text-14px text-grey-500 text-ellipsis overflow-hidden pt-0x">11th Edition</div><div class="flex-initial w-full text-ellipsis overflow-hidden"><span class="text-14px leading-5 text-grey-900 font-semibold">ISBN:</span><span class="text-14px leading-5 text-grey-900 font-normal ml-4px">9781337619455</span></div><div class="flex-initial w-full text-ellipsis overflow-hidden"><span class="text-14px leading-5 text-grey-900 font-semibold">Author:</span><span class="text-14px leading-5 text-grey-900 font-semibold ml-4px">Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg</span></div><div class="flex-initial w-full text-ellipsis overflow-hidden"><span class="text-14px leading-5 text-grey-900 font-semibold">Publisher:</span><span class="text-14px leading-5 text-grey-900 font-normal ml-4px">Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg</span></div></div></div><div class="flexCol w-full mt-24px"><div class="flex-initial flexRow w-full"><div class="flex-1"><div class="relative w-full overflow-hidden"><select class="relative text-grey-900 text-14px leading-20px font-semibold w-full h-48px pr-100px pl-16px text-ellipsis appearance-none bg-white rounded border-[1px] border-grey300" aria-label="problem list"><option value="0">1 Quality Auditing: Why It Matters</option><option value="1">2 The Auditor’s Responsibilities Regarding Fraud And Mechanisms To Address Fraud: Regulation And Corporate Governance</option><option value="2">3 Internal Control Over Financial Reporting: Responsibilities Of Management And The External Auditor</option><option value="3">4 Professional Legal Liability</option><option value="4">5 Professional Auditing Standards And The Audit Opinion Formulation Process</option><option value="5">6 Audit Evidence</option><option value="6" selected="">7 Planning The Audit: Identifying, Assessing, And Responding To The Risk Of Material Misstatement</option><option value="7">8 Specialized Audit Tools: Attributes Sampling, Monetary Unit Sampling, And Data Analytics Tools</option><option value="8">9 Auditing The Revenue Cycle.</option><option value="9">10 Auditing Cash, Marketable Securities, And Complex Financial Instruments</option><option value="10">11 Auditing Inventory, Goods And Services, And Accounts Payable: The Acquisition And Payment Cycle</option><option value="11">12 Auditing Long-lived Assets And Merger And Acquisition Activity</option><option value="12">13 Auditing Debt, Equity, And Long-term Liabilities Requiring Management Estimates</option><option value="13">14 Completing A Quality Audit</option><option value="14">15 Audit Reports For Financial Statement Audits</option></select><div style="width:-56px" class="absolute left-16px top-12px pr-8px pointer-events-none bg-white text-ellipsis overflow-hidden whitespace-nowrap"><span class="text-grey-900 text-14px leading-20px font-semibold">Chapter7: </span><span class="text-grey-900 text-14px leading-20px">Planning The Audit: Identifying, Assessing, And Responding To The Risk Of Material Misstatement</span></div><div class="absolute text-blue-600 top-12px right-12px pointer-events-none "><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="width:24px;height:24px" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M16.59 8.59L12 13.17 7.41 8.59 6 10l6 6 6-6z"></path></svg></div></div></div><div class="flex-initial w-16px"></div><div class="flex-1"><div class="relative w-full overflow-hidden"><select class="relative text-grey-900 text-14px leading-20px font-semibold w-full h-48px pr-100px pl-16px text-ellipsis appearance-none bg-white rounded border-[1px] border-grey300" aria-label="problem list"><option value="6-0" selected="">Chapter Questions</option></select><div style="width:-56px" class="absolute left-16px top-12px pr-8px pointer-events-none bg-white text-ellipsis overflow-hidden whitespace-nowrap"><span class="text-grey-900 text-14px leading-20px font-semibold">Section: </span><span class="text-grey-900 text-14px leading-20px">Chapter Questions</span></div><div class="absolute text-blue-600 top-12px right-12px pointer-events-none "><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="width:24px;height:24px" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M16.59 8.59L12 13.17 7.41 8.59 6 10l6 6 6-6z"></path></svg></div></div></div></div><div class="flex-initial flexRow w-full mt-16px"><div class="relative w-full overflow-hidden"><select class="relative text-grey-900 text-14px leading-20px font-semibold w-full h-48px pr-100px pl-16px text-ellipsis appearance-none bg-white rounded border-[1px] border-grey300" aria-label="problem list"><option value="0">Problem 1CYBK </option><option value="1">Problem 2CYBK </option><option value="2">Problem 3CYBK </option><option value="3">Problem 4CYBK </option><option value="4">Problem 5CYBK </option><option value="5">Problem 6CYBK </option><option value="6">Problem 7CYBK </option><option value="7">Problem 8CYBK </option><option value="8">Problem 9CYBK </option><option value="9">Problem 10CYBK </option><option value="10">Problem 11CYBK </option><option value="11">Problem 12CYBK </option><option value="12">Problem 1RQSC </option><option value="13">Problem 2RQSC </option><option value="14">Problem 3RQSC </option><option value="15">Problem 4RQSC </option><option value="16">Problem 7RQSC </option><option value="17" selected="">Problem 8RQSC </option><option value="18">Problem 9RQSC: How does inherent risk relate to internal controls? Why is it important to assess inherent risks of...</option><option value="19">Problem 10RQSC </option><option value="20">Problem 11RQSC </option><option value="21">Problem 12RQSC </option><option value="22">Problem 13RQSC </option><option value="23">Problem 14RQSC </option><option value="24">Problem 15RQSC </option><option value="25">Problem 17RQSC </option><option value="26">Problem 18RQSC </option><option value="27">Problem 19RQSC </option><option value="28">Problem 22RQSC </option><option value="29">Problem 23RQSC </option><option value="30">Problem 24RQSC </option><option value="31">Problem 25RQSC </option><option value="32">Problem 26RQSC </option><option value="33">Problem 27RQSC </option><option value="34">Problem 29FF </option></select><div style="width:-56px" class="absolute left-16px top-12px pr-8px pointer-events-none bg-white text-ellipsis overflow-hidden whitespace-nowrap"><span class="text-grey-900 text-14px leading-20px font-semibold">Problem 8RQSC </span></div><div class="absolute text-blue-600 top-12px right-12px pointer-events-none "><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="width:24px;height:24px" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0V0z"></path><path d="M4 10.5c-.83 0-1.5.67-1.5 1.5s.67 1.5 1.5 1.5 1.5-.67 1.5-1.5-.67-1.5-1.5-1.5zm0-6c-.83 0-1.5.67-1.5 1.5S3.17 7.5 4 7.5 5.5 6.83 5.5 6 4.83 4.5 4 4.5zm0 12c-.83 0-1.5.68-1.5 1.5s.68 1.5 1.5 1.5 1.5-.68 1.5-1.5-.67-1.5-1.5-1.5zM7 19h14v-2H7v2zm0-6h14v-2H7v2zm0-8v2h14V5H7z"></path></svg></div></div></div></div><div class="flex-initial flex-row text-end w-full mt-16px"><a href="/subject/business/accounting/textbook-answers" class="standalone-link flex-initial" tabindex="0">See similar textbooks</a></div><div><div class="flexRow flex-initial items-center w-full pt-24px mt-24px border-t-[1px] border-athensGray2 "><div class="flex-initial flex w-24px h-24px rounded-full mr-16px " style="background-color:#D8199E"><img width="12px" height="14px" class="flex-initial justify-center items-center m-auto" src="/static/compass_v2/leftrail/relatedQuestions.svg" alt="icon" loading="lazy" decoding="async"/></div><div class="text-16px leading-24px text-darkBlue-900 font-semibold">Related questions</div><button aria-label="open related questions" aria-controls="related-question-panel" id="related-question-left-rail" aria-expanded="false" class="flext flex-initial ml-auto w-24px h-24px" tabindex="0"><img width="10px" height="5px" class="flex-initial justify-center items-center m-auto" src="/static/compass_v2/leftrail/expand.svg" alt="button" loading="lazy" decoding="async"/></button></div><div class="hidden w-full max-h-[250px] overflow-y-scroll" id="related-question-panel" aria-labelledby="#related-question-left-rail"><div class="flex flexCol flex-wrap overflow-x-hidden "></div><div class="flex flex-wrap overflow-hidden h-0px"><a href="/questions-and-answers/explain-audit-data-analytics-in-risk-assurance/15c63991-4311-424b-8ce3-89775452018a" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: Explain Audit data analytics in risk assurance</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Audit analytics is the analytics of audit data often through the use of technology. 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Discuss…</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Let's delve deeper into how to determine the value of information sources and content, and further…</p></div></a><a href="/questions-and-answers/discuss-the-objectives-of-the-risk-management-process.-why-should-you-follow-a-regimented-and-well-d/74e77aac-8403-446a-816c-6605dc8acb5b" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: Discuss the objectives of the risk management process. Why should you follow a regimented and well…</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Risk management is a strategy for preventing and controlling dangers to a company's operations. It…</p></div></a><a href="/questions-and-answers/what-role-does-the-audit-trail-play-in-terms-of-configaration/83138083-3f0b-4569-b96b-a2d09377dbe7" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: What role does the audit trail play in terms of configaration?</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Audit trail is a series of documents, files or other evidence of accounting transaction which are…</p></div></a><a href="/questions-and-answers/enhanced-the-credibility-of-the-information-about-a-subject-matter-such-as-the-financial-statement-b/9255376a-d6e9-4569-b08d-4935dac1ed0d" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: Enhanced the credibility of the information about a subject matter ( such as the financial…</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: The term "audit services" refers to the expert services offered by independent, unbiased auditors.…</p></div></a><a href="/questions-and-answers/what-are-the-objectives-of-auditors-in-auditing-data-management/9db0af36-0f35-4b79-8fb8-c46e33e0e4de" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: What are the objectives of auditors in auditing data management?</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: </p></div></a><a href="/questions-and-answers/what-are-some-pros-and-cons-of-the-ceres-csr-reporting-framework-i.e.-the-measure-tools-reporting-sy/a1c15c3f-fcb1-4fb9-92dd-218214c69f65" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: What are some pros and cons of the CERES CSR reporting framework i.e. the measure tools, reporting…</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: CERES CSR defines the corporate social responsibility of companies and their resultant action…</p></div></a><a href="/questions-and-answers/discuss-and-give-examples-of-the-various-tools-to-document-control-risk-assessment-such-as-narrative/ace76745-f34d-4502-88ce-07c93a44b355" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: Discuss and give examples of the various tools to document control risk assessment – such as…</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Documenting control risk assessments is an important step in identifying and managing risks within…</p></div></a><a href="/questions-and-answers/what-is-information-risk-when-it-pertains-to-auditing/af81fb20-482c-4414-9bd0-88c27d8248b3" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: What is information risk when it pertains to auditing?</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Audit involves risk that the auditor expresses an inappropriate audit opinion when the financial…</p></div></a><a href="/questions-and-answers/strategic-audit-criteria-for-evaluation.-discuss-it-thoroughly./cdf573b1-cd08-49c2-a84c-39c5b2b0f1a5" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: strategic audit criteria for evaluation. Discuss it thoroughly.</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Strategic audit is defined as the audit which assesses the present strategy of the business and how…</p></div></a><a href="/questions-and-answers/management-accounting-emphasizes-on-the-roles-of-reporting-for-internal-users.-discuss./cf4a5333-a43e-45dd-a200-6474afefb16d" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: Management accounting emphasizes on the roles of reporting for internal users. Discuss.</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Management accounting is one of the branch of accounting in which decisions are being made on the…</p></div></a><a href="/questions-and-answers/what-is-the-major-difference-between-auditing-services-and-assurance-services/d5ffcea2-fe3b-404b-ae23-920b5100a563" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: What is the major difference between auditing services and assurance services?</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Audit and assurance both are the process used to analyse and evaluate the financial records of the…</p></div></a><a href="/questions-and-answers/what-should-be-included-in-an-audit-engagement-agreement/d7aca7ee-b9b5-4a72-a413-a232a922f253" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: What should be included in an audit engagement agreement?</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Engagement agreement: Engagement agreement is a type of a contract that is prepared when a new…</p></div></a><a href="/questions-and-answers/how-does-an-audit-program-differ-from-an-audit-plan-and-what-is-its-function/ddb438e0-c4fb-4785-91c9-517be19e9c1d" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: How does an audit program differ from an audit plan, and what is its function?</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: An audit program and an audit plan are both crucial components of the auditing process, but they…</p></div></a><a href="/questions-and-answers/distinguish-between-an-audit-strategy-and-an-audit-plan-or-audit-program/ea62d6cc-7bff-4f52-82d5-20a955df55bc" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: Distinguish between an audit strategy and an audit plan or audit program?</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: An audit is a scrutiny of financial statement of a business entity.</p></div></a><a href="/questions-and-answers/which-of-the-following-activities-is-not-part-of-the-management-planning-and-control-cycle-select-on/f2776d01-febd-44d8-aebb-0083e0b4c7ef" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: Which of the following activities is not part of the management planning and control cycle? Select…</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Picking the best alternative from a list of options is one of the management decision-making…</p></div></a><a href="/questions-and-answers/e-mechanism-you-should-have-propose/f75f5509-940d-40b0-bd2b-316515475568" class="flex-1 w-full no-underline mx-2px mt-2px mb-24px" tabindex="0"><div class="w-full lg:max-w-[255px]"><p class="text-grey-500 flex-1 m-0 text-16px font-semibold leading-24px -tracking-0.1px pb-6px w-[100%] break-words line-clamp-2">Q: e mechanism you should have propose</p><p class="flex-1 m-0 text-shark text-14px leading-20px -tracking-0.1px w-[100%] break-words line-clamp-2">A: Developed by Central BOS, CBOS cloud business management software is connected to every department…</p></div></a></div></div></div></div><div id="qa_ad_sidebar" class="mt-[1rem] mx-auto mb-0 min-h-[250px] max-h-[600px] w-[300px] max-md:hidden"></div></div><div 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Explain your answer.</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a><a href="/questions-and-answers/who-will-benefit-from-an-audit-strategy-memo-is-there-anything-specific-that-needs-to-be-included/020b73e6-a784-4027-841b-15062c247637" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">Who will benefit from an audit strategy memo? Is there anything specific that needs to be included?</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a><a href="/questions-and-answers/compare-consulting-and-assurance-services./7b72b470-0eb4-4412-852d-8b2f78a65e45" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">Compare consulting and assurance services.</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a></div></li><li class="m-w-[100%] list-none text-left hidden }"><div class="flex flex-col mt-40px w-[100%] sm:flex-row"><a href="/questions-and-answers/omparing-relevance-and-reliability-which-information-quality-is-most-important-support-your-answer-w/ed5f8a68-144e-4c97-8b75-800831cf96b3" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">Comparing relevance and reliability, which information quality is most important? Support your answer with examples. Discuss fully.</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a><a href="/questions-and-answers/explain-audit-reporting-and-why-these-are-important-explain-with-the-help-of-example./d56b4fd0-b8bd-41a6-882d-f29011f9ed2d" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">Explain Audit reporting and why these are important? Explain with the help of example.</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a><a href="/questions-and-answers/differentiate-between-the-audit-strategy-and-the-audit-plan./5432022c-63e3-49aa-9a7b-d8dc00d5229d" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">Differentiate between the audit strategy and the audit plan.</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a></div></li><li class="m-w-[100%] list-none text-left hidden }"><div class="flex flex-col mt-40px w-[100%] sm:flex-row"><a href="/questions-and-answers/what-are-the-advantages-and-disadvantages-of-accessing-online-primary-sources/95d3d5e6-0ade-4eff-a6cb-af0346bc88e5" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">What are the advantages and disadvantages of accessing online primary sources?</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a><a href="/questions-and-answers/select-the-best-answer-for-each-of-the-follwing-items-and-give-reasons-for-your-choice.-a.-which-of-/ffec8f72-3f5c-4b67-8084-17c26d6a8c69" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">Select the best answer for each of the follwing items and give reasons for your choice. a. Which of the following best describes the relationship between assurance services and attest services? (1) While attest services involved financial data, assurance services involve nonfinancial data (2) While attest services require objectivity, assurance services do not require objectivity (3) All attest services require independence. (4) Attest and assurance services are different terms referring to the same types of services</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a><a href="/questions-and-answers/what-is-an-audit-program/f6c94454-a84e-4c48-b3f9-b2ae7cfdc74f" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">What is an audit program? Give its advantages and disadvantages?</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a></div></li><li class="m-w-[100%] list-none text-left hidden }"><div class="flex flex-col mt-40px w-[100%] sm:flex-row"><a href="/questions-and-answers/how-to-audit-ppe/113c03e5-2fb4-4c3c-b23c-5579f4b2dfff" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">How to audit PPE?</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a><a href="/questions-and-answers/who-should-select-the-contact-user-groupthe-vendor-or-the-prospective-user-why/fd66eeeb-6a7d-489b-9ed8-eb6a5968a1a7" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">Who should select the contact user group—the vendor or the prospective user? Why?</div></div><div class="flex ml-24px text-darkBlue900 text-24px"><svg stroke="currentColor" fill="currentColor" stroke-width="0" viewBox="0 0 24 24" style="color:#5B63FE" height="1em" width="1em" xmlns="http://www.w3.org/2000/svg"><path fill="none" d="M0 0h24v24H0z"></path><path d="M12 4l-1.41 1.41L16.17 11H4v2h12.17l-5.58 5.59L12 20l8-8z"></path></svg></div></div></div></a><a href="/questions-and-answers/how-is-audit-strategy-mapped-out/0ae689d3-6ae3-4326-b17f-95b18888b1ad" class="mr-24px" tabindex="0"><div class="mb-20px m-w-[100%] w-[250px] no-underline border-[1px] border-solid border-grey100 p-[16px] md:mb-0px md:w-[318px] m-h-[134px] leading-24px hover:bg-banner-info"><div class="odd:mr-0px flex items-end justify-between w-[100%]"><div class="flex overflow-hidden h-[100px] "><div style="display:-webkit-box;-webkit-box-orient:vertical;-webkit-line-clamp:4" class="m-w-[350px] text-16px overflow-hidden text-grey-500">How is audit strategy mapped out?</div></div><div class="flex 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mt-8px"><div class="font-semibold mr-8px text-14px">Author:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">Karla M Johnstone, Audrey A. 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Rittenberg</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Publisher:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">South-Western College Pub</div></div></div></div></div><div class="min-w-[80%] mr-[40px] sm:min-w-[45%] md:min-w-[50%] mdl:min-w-[30%] md:m-0"><div class="flex"><img class="m-5px h-[146px] w-[113px] md:m-0 md:mr-16px" src="https://www.bartleby.com/isbn_cover_images/9781337514835/9781337514835_smallCoverImage.jpg" alt="EBK CONTEMPORARY FINANCIAL MANAGEMENT" loading="lazy" decoding="async"/><div class="w-[70%] mdl:w-[56%]"><a href="/textbooks/ebk-contemporary-financial-management-14th-edition/9781337514835/solutions" class="text-16px font-semibold leading-24px cursor-pointer no-underline text-grey-900 hover:no-underline" tabindex="0">EBK CONTEMPORARY FINANCIAL MANAGEMENT</a><div class="flex items-center mt-8px text-grey-500 text-14px"><div class="w-12px h-12px bg-green50 rounded-[50%] flex items-center justify-center mr-8px"><div class="w-4px h-4px bg-green300 rounded-[50%]"></div></div>Finance</div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">ISBN:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">9781337514835</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Author:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">MOYER</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Publisher:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">CENGAGE LEARNING - CONSIGNMENT</div></div></div></div></div></div></li></div><div class="flex overflow-scroll mt-40px md:hidden"><div class="min-w-[80%] mr-[40px] sm:min-w-[45%] md:min-w-[50%] mdl:min-w-[30%] md:m-0"><div class="flex"><img class="m-5px h-[146px] w-[113px] md:m-0 md:mr-16px" src="https://www.bartleby.com/isbn_cover_images/9781337619455/9781337619455_smallCoverImage.gif" alt="Auditing: A Risk Based-Approach (MindTap Course L…" loading="lazy" decoding="async"/><div class="w-[70%] mdl:w-[56%]"><a href="/textbooks/auditing-a-risk-based-approach-mindtap-course-list-11th-edition/9781337619455/solutions" class="text-16px font-semibold leading-24px cursor-pointer no-underline text-grey-900 hover:no-underline" tabindex="0">Auditing: A Risk Based-Approach (MindTap Course L…</a><div class="flex items-center mt-8px text-grey-500 text-14px"><div class="w-12px h-12px bg-green50 rounded-[50%] flex items-center justify-center mr-8px"><div class="w-4px h-4px bg-green300 rounded-[50%]"></div></div>Accounting</div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">ISBN:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">9781337619455</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Author:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Publisher:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">Cengage Learning</div></div></div></div></div><div class="min-w-[80%] mr-[40px] sm:min-w-[45%] md:min-w-[50%] mdl:min-w-[30%] md:m-0"><div class="flex"><img class="m-5px h-[146px] w-[113px] md:m-0 md:mr-16px" src="https://www.bartleby.com/isbn_cover_images/9781337280570/9781337280570_smallCoverImage.gif" alt="College Accounting (Book Only): A Career Approach" loading="lazy" decoding="async"/><div class="w-[70%] mdl:w-[56%]"><a href="/textbooks/college-accounting-book-only-a-career-approach-13th-edition/9781337280570/solutions" class="text-16px font-semibold leading-24px cursor-pointer no-underline text-grey-900 hover:no-underline" tabindex="0">College Accounting (Book Only): A Career Approach</a><div class="flex items-center mt-8px text-grey-500 text-14px"><div class="w-12px h-12px bg-green50 rounded-[50%] flex items-center justify-center mr-8px"><div class="w-4px h-4px bg-green300 rounded-[50%]"></div></div>Accounting</div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">ISBN:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">9781337280570</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Author:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">Scott, Cathy J.</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Publisher:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">South-Western College Pub</div></div></div></div></div><div class="min-w-[80%] mr-[40px] sm:min-w-[45%] md:min-w-[50%] mdl:min-w-[30%] md:m-0"><div class="flex"><img class="m-5px h-[146px] w-[113px] md:m-0 md:mr-16px" src="https://s3.amazonaws.com/compass-isbn-assets/textbook_empty_images/small_textbook_empty.svg" alt="Entrepreneurial Finance" loading="lazy" decoding="async"/><div class="w-[70%] mdl:w-[56%]"><a href="/textbooks/entrepreneurial-finance-6th-edition/9781337635653/solutions" class="text-16px font-semibold leading-24px cursor-pointer no-underline text-grey-900 hover:no-underline" tabindex="0">Entrepreneurial Finance</a><div class="flex items-center mt-8px text-grey-500 text-14px"><div class="w-12px h-12px bg-green50 rounded-[50%] flex items-center justify-center mr-8px"><div class="w-4px h-4px bg-green300 rounded-[50%]"></div></div>Finance</div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">ISBN:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">9781337635653</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Author:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">Leach</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Publisher:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">Cengage</div></div></div></div></div><div class="min-w-[80%] mr-[40px] sm:min-w-[45%] md:min-w-[50%] mdl:min-w-[30%] md:m-0"><div class="flex"><img class="m-5px h-[146px] w-[113px] md:m-0 md:mr-16px" src="https://s3.amazonaws.com/compass-isbn-assets/textbook_empty_images/small_textbook_empty.svg" alt="Contemporary Auditing" loading="lazy" decoding="async"/><div class="w-[70%] mdl:w-[56%]"><a href="/textbooks/contemporary-auditing-11th-edition/9781337650380/solutions" class="text-16px font-semibold leading-24px cursor-pointer no-underline text-grey-900 hover:no-underline" tabindex="0">Contemporary Auditing</a><div class="flex items-center mt-8px text-grey-500 text-14px"><div class="w-12px h-12px bg-green50 rounded-[50%] flex items-center justify-center mr-8px"><div class="w-4px h-4px bg-green300 rounded-[50%]"></div></div>Accounting</div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">ISBN:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">9781337650380</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Author:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">KNAPP</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Publisher:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">Cengage</div></div></div></div></div><div class="min-w-[80%] mr-[40px] sm:min-w-[45%] md:min-w-[50%] mdl:min-w-[30%] md:m-0"><div class="flex"><img class="m-5px h-[146px] w-[113px] md:m-0 md:mr-16px" src="https://www.bartleby.com/isbn_cover_images/9781305080577/9781305080577_smallCoverImage.gif" alt="Auditing: A Risk Based-Approach to Conducting a Q…" loading="lazy" decoding="async"/><div class="w-[70%] mdl:w-[56%]"><a href="/textbooks/auditing-a-risk-based-approach-to-conducting-a-quality-audit-10th-edition/9781305080577/solutions" class="text-16px font-semibold leading-24px cursor-pointer no-underline text-grey-900 hover:no-underline" tabindex="0">Auditing: A Risk Based-Approach to Conducting a Q…</a><div class="flex items-center mt-8px text-grey-500 text-14px"><div class="w-12px h-12px bg-green50 rounded-[50%] flex items-center justify-center mr-8px"><div class="w-4px h-4px bg-green300 rounded-[50%]"></div></div>Accounting</div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">ISBN:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">9781305080577</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Author:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Publisher:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">South-Western College Pub</div></div></div></div></div><div class="min-w-[80%] mr-[40px] sm:min-w-[45%] md:min-w-[50%] mdl:min-w-[30%] md:m-0"><div class="flex"><img class="m-5px h-[146px] w-[113px] md:m-0 md:mr-16px" src="https://www.bartleby.com/isbn_cover_images/9781337514835/9781337514835_smallCoverImage.jpg" alt="EBK CONTEMPORARY FINANCIAL MANAGEMENT" loading="lazy" decoding="async"/><div class="w-[70%] mdl:w-[56%]"><a href="/textbooks/ebk-contemporary-financial-management-14th-edition/9781337514835/solutions" class="text-16px font-semibold leading-24px cursor-pointer no-underline text-grey-900 hover:no-underline" tabindex="0">EBK CONTEMPORARY FINANCIAL MANAGEMENT</a><div class="flex items-center mt-8px text-grey-500 text-14px"><div class="w-12px h-12px bg-green50 rounded-[50%] flex items-center justify-center mr-8px"><div class="w-4px h-4px bg-green300 rounded-[50%]"></div></div>Finance</div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">ISBN:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">9781337514835</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Author:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">MOYER</div></div><div class="flex items-center mt-8px"><div class="font-semibold mr-8px text-14px">Publisher:</div><div class="text-grey-500 text-14px overflow-hidden text-ellipsis whitespace-nowrap">CENGAGE LEARNING - CONSIGNMENT</div></div></div></div></div></div><div class="flex justify-center relative md:justify-end mt-[40px]"><a href="/search?scope=Textbooks&q=Accounting&subject=Accounting&page=1" tabindex="0"><div class="text-14px text-blue-400 font-semibold -tracking-[0.2px] 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