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    Exam 7: Understanding and Testing the Clients System of Internal Controls
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    The Working Papers to Document Tests of Controls
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The Working Papers to Document Tests of Controls

Question 87

Question 87

Multiple Choice

The working papers to document tests of controls


A) detail the audit plan.
B) set out the purpose of the tests of controls identified.
C) provide instructions of details of tests to be conducted.
D) all of the above

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