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1) Outline the process undertaken by an auditor when performing a review of subsequent receipts and explain the principle that underpins this substantive test. 2)

1) Outline the process undertaken by an auditor when performing a review of subsequent receipts and explain the principle that underpins this substantive test.

2) Outline the process undertaken by an auditor when performing a review of subsequent payments and explain the principle that underpins this substantive test.

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