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    Auditing and Assurance Services Study Set 1
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    Exam 13: Overall Audit Strategy and Audit Program
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    Which of the Following Is Generally Not Included in the "Evidence
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Which of the Following Is Generally Not Included in the "Evidence

Question 23

Question 23

Multiple Choice

Which of the following is generally not included in the "evidence mix"?


A) Tests of controls
B) Substantive tests of transactions
C) Risk assessment procedures
D) Tests of details of balances

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