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    Auditing Study Set 3
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    Exam 8: Execution of the Audit Performing Substantive Procedures
  5. Question
    Roll-Forward Procedures Are Performed
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Roll-Forward Procedures Are Performed

Question 59

Question 59

Multiple Choice

Roll-forward procedures are performed


A) to update the audit findings from the time of the interim procedures through to year end.
B) to detect fraud in various balance sheet accounts.
C) before the end of the financial year.
D) none of the above

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