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Which of the Following Tests Is Intended to Detect Deviations

Question 4

Multiple Choice

Which of the following tests is intended to detect deviations from prescribed Accounting Department procedures?


A) Substantive tests specified by a standardised audit program.
B) Tests of controls designed specifically for the client.
C) Analytical tests as designed in the industry audit guide.
D) Computerised analytical tests tailored for the configuration of IT equipment in use.

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