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An Auditor Wishes to Perform Tests of Controls on a Client's

Question 41

Multiple Choice

An auditor wishes to perform tests of controls on a client's cash disbursements procedures. If the control procedures leave no audit trail of documentary evidence, the auditor most likely will test the procedures by:


A) inquiry and analytical procedures.
B) confirmation and observation.
C) observation and inquiry.
D) analytical procedures and confirmation.

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