Which of the following procedures is least likely to be performed by an auditor using GAS? s

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Which of the following procedures is least likely to be performed by an auditor using GAS? s

a. Selection and printing of accounts receivable confirmations from a client’s master file.

b. Evaluation of the audit results based on a statistical sample of inventory.

c. Identification and selection of inventory items having characteristics that the auditor believes indicate obsolete inventory.

d. Creation of a detailed printout of a file, so that an auditor can read the complete file and select items for audit verification.

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