To obtain an understanding of the relevant policies and procedures of internal control, the auditor performs all

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To obtain an understanding of the relevant policies and procedures of internal control, the auditor performs all of the following except

a. Make inquiries.

b. Inspect documents and records.

c. Make observations.

d. Design substantive tests.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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