A dual purpose test quizlet Study with Quizlet and memorize flashcards containing terms like A dual purpose test simultaneously: Addresses two different accounts. When performing a dual-purpose test, how does the auditor arrive at the required sample size? Study with Quizlet and memorize flashcards containing terms like A purchase transaction usually begins with the preparation of a purchase order (T/F), The existence assertion for accounts payable includes:, When searching for unrecorded liabilities at year-end, the population identified for sampling would be: and more. Using the difference estimation technique, estimated total audited value of the population is: A. , a substantive test of sales transactions performed concurrently with a test of controls over those transactions. 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