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1-What type of audit procedure is this? A substantive analytical procedure Trend analysis A test of controls A walk-through test 2-The following are examples of

1-What type of audit procedure is this?

A substantive analytical procedure

Trend analysis

A test of controls

A walk-through test

2-The following are examples of documents related to an audit. Which is not regulated by an ISA?

External confirmation of a trade receivables balance

An audit strategy

An audit proposal (tender document)

A summary of matters to discuss with those charged with governance

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