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    Auditing Study Set 3
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    Exam 7: Understanding and Testing the Clients System of Internal Controls
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    Tests of Controls Will Usually Be Carried Out
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Tests of Controls Will Usually Be Carried Out

Question 21

Question 21

Multiple Choice

Tests of controls will usually be carried out


A) at an interim date.
B) only after year-end.
C) only by the audit engagement partner.
D) by the client's board of directors.

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