Roll-forward procedures: (a) Need to be responsive to the control risk assessment. (b) Are procedures done during

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Roll-forward procedures: 

(a) Need to be responsive to the control risk assessment. 

(b) Are procedures done during the month after year end. 

(c) Have no effect on audit efficiency. 

(d) None of the above.

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Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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