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    Auditing and Assurance Services Study Set 2
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    Exam 13: Overall Audit Strategy and Audit Program
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    Collectively, Procedures Performed to Obtain an Understanding of the Entity
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Collectively, Procedures Performed to Obtain an Understanding of the Entity

Question 115

Question 115

True/False

Collectively, procedures performed to obtain an understanding of the entity and its environment, including internal controls, represent the auditor's risk assessment procedures.

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