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    Auditing and Assurance Services Study Set 6
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    Exam 5: Risk Assessment: Internal Control Evaluation
  5. Question
    Auditors Should Begin Their Evaluation of Internal Controls Over Financial
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Auditors Should Begin Their Evaluation of Internal Controls Over Financial

Question 20

Question 20

True/False

Auditors should begin their evaluation of internal controls over financial reporting on a bottom-up basis,starting with the account level assertion and working up to entity-level controls.

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