[17~20]. 17~20 The audit techniques used in each stage of the audit process may be different. After checking the word, select A to D from the options that correctly list the audit techniques used in each step. If the audit technique is used, mark it as if it is not used. (O, X)

[17~20] . 17~20 , A~D . ( , X ) Reper- formance T/A2 XIX 17. Risk assessment stage 18. Test of control (in terms of design) stage 19. Test of control in terms of operating effectiveness) stage 20. Substantive procedure stage Inspection Obser- Confir- Analytical Recal- No Inquiry Doc 1 vation mation Procedure culation A B. O O X 17 C O X D O A O X O O x 18 C o X o X O X o O X B O O 19 C o O X X D X o O B o O 20 C O o O D XXXXXX OIX X X X XO OOOOOOOOOOOOOOOO | x x x x x x xolol 0 0 0 0 x x0x x0000 OOOOX X X X X O O O o X 7. Document inspection 2. Tangible asset inspection