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10. Tests of details of transactions generally use evidence from: a. documents obtained directly from external sources. b. direct observation on the part of the

10. Tests of details of transactions generally use evidence from:

a. documents obtained directly from external sources.

b. direct observation on the part of the auditor.

c. inquiry directed to top management personnel.

d. documents found in the client's files.

e. the body of the client rep letter.

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