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    Auditing Assurance Services Study Set 1
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    Exam 10: The Impact of Information Technology on the Audit Process
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    The Accumulation of Source Documents and Records That Allows the Organisation
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The Accumulation of Source Documents and Records That Allows the Organisation

Question 46

Question 46

Multiple Choice

The accumulation of source documents and records that allows the organisation to trace accounting entries back to their initiation is the:


A) substantiation record.
B) initialisation procedure.
C) outsourcing code.
D) audit trail.

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