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An independent execution of procedures or controls that were originally performed by the client. Establishing the validity of a transaction by examining supporting documents. Examining

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An independent execution of procedures or controls that were originally performed by the client. Establishing the validity of a transaction by examining supporting documents. Examining a document or record. Following a transaction from a source document to recorded entries. Obtaining a written response about a particular item from a third party. Physically examining an asset. Testing the mathematical accuracy of documents or records

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