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Dan, an audit partner assigned to the engagement of Bone Enterprises Inc. is discussing the client's system of internal control with Mandy, an audit down approach to determin response to this question? None of these answer choices are correct. Using a top-down approach to audit a client's system of internal control is extremely popular in the auditing profession. Use of this approach is popular because it helps the auditor to determine where higher risk areas may be, and allows the auditor to focus on those areas and thus charge the highest audit fees possible. A top-down approach is popular among both auditors and client management, because it puts management in the driving seat with respect to testing internal control and making any recommendations. This frees up the external auditors to focus on substantive testing in other areas