The auditor's understanding of internal control is documented to substantiate: A. The fairness of presentation of the

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The auditor's understanding of internal control is documented to substantiate:

A. The fairness of presentation of the financial statements.

B. Adherence to requirements of management.

C. Compliance with auditing standards.

D. Conformity of the accounting records with any applicable accounting standards.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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