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12. Which of the following is not a consideration when the auditor is attempting to assess the inherent risk? a. Nature of client's business. b.

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12. Which of the following is not a consideration when the auditor is attempting to assess the inherent risk? a. Nature of client's business. b. Existence of related parties. c. Frequency and intensity of top management's review of the accounting transactions and records. d. Susceptibilitv to defalcation

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