Auditing and Assurance Services, 15e, Global Edition

(Arens)Chapter 3 Audit Reports

Learning Ob3

kjkajskujective 3-11) An audit of historical financial statements most commonly in

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fsjfijcludes the:A) balance sheet, statement of retained earnings, and the statement of
cash f

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lows !) income statement, the statement of cash flows, and the statement of net
wor"ing ca#ital $) statement of cash flows, balance sheet, and the statement of
retained earnings %) balance sh