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    Auditing and Assurance Services Study Set 1
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    Exam 13: Overall Audit Plan and Audit Program
  5. Question
    If Tests of Controls Reveal That Controls Are Sufficiently Effective
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If Tests of Controls Reveal That Controls Are Sufficiently Effective

Question 93

Question 93

True/False

If tests of controls reveal that controls are sufficiently effective to justify reducing control risk, the auditor is justified in reducing substantive audit tests.

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