Insert the missing words: There are many ways that one can gather the necessary evidence to support
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Insert the missing words:
There are many ways that one can gather the necessary evidence to support the testing objective. The number and types of techniques are limited only by the . . . . . . . . . . . . . . . . .
a. imagination of the auditor
b. time available
c. access to information
d. procedures applied to testing routines
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