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2. Consult Paragraphs 7172 of PCAOB Auditing Standard No. 12. Identify one specific control procedure that could be designed to prevent or detect a mis-

2. Consult Paragraphs 7172 of PCAOB Auditing Standard No. 12. Identify one specific control procedure that could be designed to prevent or detect a mis- statement related to a top-side adjusting journal entry.

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