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63. The auditor had the following procedures in his audit program for a client: () Review performance versus forecasts (ii) Review performance indicators (iii) Review

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63. The auditor had the following procedures in his audit program for a client: () Review performance versus forecasts (ii) Review performance indicators (iii) Review exception reports What are these instructions related to? a) detective controls b) physical controls c) internal controls d) entity-wide controls

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