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A Primary Objective of Procedures Performed to Obtain an Understanding

Question 58

Multiple Choice

A primary objective of procedures performed to obtain an understanding of internal control is to provide an auditor with ________.


A) Knowledge necessary to assess the risks of material misstatements.
B) Evidence to use to assess inherent risk.
C) A basis for modifying tests of controls.
D) An evaluation of the consistency of application of management's policies.

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