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17. Which of the following procedures would a CPA most likely perform in planning a financial statement audit? a. Make inquiries of the client's lawyer

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17. Which of the following procedures would a CPA most likely perform in planning a financial statement audit? a. Make inquiries of the client's lawyer concerning pending litigation b. Perform cutoff tests of cash receipts and disbursements c. Identify related parties d. Recalculate the prior-years' accruals and deferrals

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