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    Auditing and Assurance Services Study Set 3
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    Exam 5: Overview of Elements of the Financial Report Audit Process
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    The Audit Trail Includes All of the Following Except
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The Audit Trail Includes All of the Following Except

Question 65

Question 65

Multiple Choice

The audit trail includes all of the following except:


A) journals and journal files.
B) segregation of duties.
C) ledgers and ledger files.
D) source documents and transaction files.

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