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    Auditing and Assurance Services Study Set 3
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    Exam 8: Understanding and Assessing Internal Control Part Three: Tests of Control and Tests of Details
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    Tests of Controls Are Performed to Determine Whether or Not
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Tests of Controls Are Performed to Determine Whether or Not

Question 47

Question 47

Multiple Choice

Tests of controls are performed to determine whether or not:


A) control policies and procedures are functioning as designed.
B) necessary controls are absent.
C) incompatible functions exist.
D) material dollar misstatements exist.

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