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20.If the auditor wants to perform more effective substantive tests, the auditor wi perform: A. More test of details (transactions and balances) and less analytical

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20.If the auditor wants to perform more effective substantive tests, the auditor wi perform: A. More test of details (transactions and balances) and less analytical procedures B. More analytical procedures and less test of details (transactions and balances) C. Test of details and analytical procedures in equal proportion D. Neither test of details nor analytical procedures

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