Oral reports of significant audit findings: a. Require a lower level offactual support than is required for

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Oral reports of significant audit findings:

a. Require a lower level offactual support than is required for written reports.

b. Should be used only when timeliness is a factor.

c. Do not need the careful organization used for written findings.

d. Eliminate any need for visual aids.

e. None of the above

.

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