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An Auditor Wants to Perform Tests of Controls on a Client's

Question 33

Multiple Choice

An auditor wants to perform tests of controls on a client's cash disbursement procedures.If the control procedures leave no audit trail or documentary evidence, the auditor is most likely to test the procedures by


A) Confirmation and observation.
B) Observation and inquiry.
C) Analytical procedures and confirmation.
D) Inquiry and analytical procedures.

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