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    Auditing Study Set 4
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    Exam 9: Execution of the Audit Performing Substantive Procedures
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    Roll-Forward Procedures Are Performed
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Roll-Forward Procedures Are Performed

Question 41

Question 41

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) after the end of the financial year.
D) None of the above

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