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Which of the Following Is Not True About Documentation Requirements

Question 357

Multiple Choice

Which of the following is not true about documentation requirements related to a review of a nonissuer's financial statements?


A) Written documentation from a compilation engagement may be used to provide support for the review report.
B) A management representation letter should be included in the documentation files.
C) The auditor must document evidence obtained about the operating effectiveness of controls.
D) Documentation should include the results of analytical procedures.

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