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36 The auditor performed the following test: Observe whether monthly statements are sent to customers. Which of the following statements is accurate? The auditor is

36 The auditor performed the following test: Observe whether monthly statements are sent to customers. Which of the following statements is accurate? The auditor is performing a test of controls (TOC). The auditor is performing a substantive test of transactions (TOT). 4 The auditor is performing a substantive test of balances (TOB). The auditor is performing a substantive analytical procedure. 2 pts Question 37 2

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