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The Independent Auditor Selects Several Transactions in Each Functional Area

Question 55

Multiple Choice

The independent auditor selects several transactions in each functional area and traces them through the entire system, paying special attention to evidence about whether or not the control activities are in operation. This is an example of a(n) :


A) Analytical procedure.
B) Test of controls.
C) Substantive procedure.
D) Functional test.

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