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When the Auditor Is Performing Audit Data Analytics (ADA) as a Substantive

Question 70

Multiple Choice

When the auditor is performing audit data analytics (ADA) as a substantive test of details of a population of transactions or balances, the auditor will have _______.


A) evaluated inherent risk
B) evaluated audit risk
C) confirmed the tests with management prior to conducting them
D) already audited every account in the population

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