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    Auditing Other Assurance Services Study Set 2
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    Exam 5: Audit Evidence and Documentation
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    Which of the Following Is <B>not</b> a Basic Procedure Used
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Which of the Following Is not a Basic Procedure Used

Question 27

Question 27

Multiple Choice

Which of the following is not a basic procedure used in an audit?


A) Risk assessment procedures.
B) Substantive procedures.
C) Tests of controls.
D) Tests of direct evidence.

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