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    Auditing and Assurance Services Study Set 1
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    Exam 13: Overall Audit Plan and Audit Program
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    Which of the Following Audit Tests Is Usually the Most
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Which of the Following Audit Tests Is Usually the Most

Question 45

Question 45

Multiple Choice

Which of the following audit tests is usually the most costly to perform?


A) Analytical procedures
B) Tests of controls
C) Tests of balances
D) Substantive tests of transactions

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