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An Auditor Has Obtained an Understanding of the Internal Control

Question 11

Multiple Choice

An auditor has obtained an understanding of the internal control structure and has decided that the appropriate controls are ineffective. The most appropriate audit strategy is:


A) the lower assessed level of control risk approach.
B) the predominantly substantive approach.
C) a combination of the lower assessed level of control risk approach and the predominantly substantive approach.
D) the analytical procedures approach.

Correct Answer:

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