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What is a dual-purpose test in auditing?

Accounting Auditing
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Question added by HANNA SABA , Team Leader (Administrative Support), including translation, editing, and writing , Deloitte
Date Posted: 2014/03/15
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Mark John Domingo
by Mark John Domingo , General Accountant , Palma Holding

Dual purpose test in auditing are procedures that are used both for test of controls (TOC) and for substantive procedure. Sample of which is inventory count (stocktake) which can be considered as TOC and substantive procedure.

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