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1. There are four types of tests of controls: enquiry, observation, inspection of physical evidence and re-performance. Which is the most reliable? Inspection of physical

1. There are four types of tests of controls: enquiry, observation, inspection of physical evidence and re-performance. Which is the most reliable?

Inspection of physical evidence

Re-performance

Enquiry

Observation

2. The two types of tests of controls that provide limited evidence are ______ and ______.

observation and inspection of physical evidence

enquiry and re-performance

enquiry and observation

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