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    Auditing A Practical
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    Exam 6: Understanding of the Clients System of Internal Controls
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    In a Top-Down Approach to Understanding Internal Control Over Financial
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In a Top-Down Approach to Understanding Internal Control Over Financial

Question 38

Question 38

Multiple Choice

In a top-down approach to understanding internal control over financial reporting and selecting the specific internal controls to test, the auditor focuses on _______-level controls.


A) entity
B) division
C) operating unit
D) function

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