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Performance of Tests of Controls Provide Evidence in Support of the Specific

Question 23

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Performance of tests of controls provide evidence in support of the specific controls that contribute to the auditor's assessed control risk (where it is reduced below 100%) .Also,when dual-purpose tests are used,evidence is also obtained in support of


A) the nature of illegal acts that occurred.
B) the quantitative effects of fraud risks.
C) statistical ratios to assist analytical review.
D) monetary correctness of transactions.

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