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3. A client's control procedures is: A. An action taken by auditors to obtain evidence. B. An action taken by client personnel for the purpose

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3. A client's control procedures is: A. An action taken by auditors to obtain evidence. B. An action taken by client personnel for the purpose of preventing, detectin errors and irregularities in transactions. C. A method for recording, summarizing, and reporting financial information. D. The functioning of the board of directors in support of its audit committee

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