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A client has implemented a policy requiring the establishment and enforcement of property management training for all personnel involved in the use, stewardship, and management

A client has implemented a policy requiring the establishment and enforcement of property management training for all personnel involved in the use, stewardship, and management of equipment. Which of the following is not a test that could be used in testing the control?

a.

Review financial statements.

b.

Inspection of documentation.

c.

Observation.

d.

Inquiry.

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