Insert the missing words: A feel for the audit can be gathered from impressions gained from .
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Insert the missing words:
A feel for the audit can be gathered from impressions gained from . . . . . . . . . . . . . . . . . . . . , where the initial impression can be used to help direct the auditor towards particular problems.
a. thinking about the risks involved
b. touring the work area
c. preparing an outline audit report
d. testing the system
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