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1. Read AU-C 315.14, as well as AU-C 315.A76-A78. When obtaining an understanding of controls that are relevant to the audit, the auditor should evaluate

1. Read AU-C §315.14, as well as AU-C §315.A76-A78. When obtaining an understanding of controls that are relevant to the audit, the auditor should evaluate the design of those controls and determine...

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