Insert the missing words: Testing provides direct material that can underwrite the audit report and conclusions that
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Insert the missing words:
Testing provides direct material that can underwrite the audit report and conclusions that are contained therein. This is the proper relationship where . . . . . . . . . . . . . . . . . . . . . . . . .
backs up the action the auditor believes should be taken in seeking to develop better control systems.
a. formal opinions
b. detailed research
c. a formal report
d. the key assumption
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