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When Planning the Audit, If the Auditor Has No Reason

Question 65

Multiple Choice

When planning the audit, if the auditor has no reason to believe that illegal acts exist, the auditor should:


A) include audit procedures which have a strong probability of detecting illegal acts.
B) still include some audit procedures designed specifically to uncover illegalities.
C) ignore the issue.
D) make inquiries of management regarding their policies for detecting and preventing illegal acts and regarding their knowledge of violations, and then rely on normal audit procedures to detect errors, irregularities, and illegalities.

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