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The Auditor Normally Considers Both Underlying Accounting Data and Corroborating

Question 58

Multiple Choice

The auditor normally considers both underlying accounting data and corroborating information in the audit process. Underlying accounting data does not include which of the following items?


A) Evidence of controls.
B) Minutes of meetings.
C) Checks, invoices, and contracts.
D) General and subsidiary ledger.

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