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13) Cross-referencing: Is equivalent to the PCAOB management assertion of completeness. Makes it easier for the reader to follow an auditors workpapers. Refers to the

13)

Cross-referencing:

Is equivalent to the PCAOB management assertion of completeness.
Makes it easier for the reader to follow an auditors workpapers.
Refers to the tick marks used in workpapers.
All of the above.

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