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After the Auditor Has Prepared a Flowchart of the Internal

Question 3

Multiple Choice

After the auditor has prepared a flowchart of the internal controls surrounding sales and evaluated the design of the system, the auditor would perform tests of controls on all control activities:


A) documented in the flowchart.
B) considered to be weaknesses that might allow errors to enter the accounting system.
C) that the auditor plans to rely on.
D) that would aid in preventing fraud.

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