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ANZ audit firm engaged with Ahli building material SAOG to perform an audit of financial statements. The auditor wants to check the value of short

ANZ audit firm engaged with Ahli building material SAOG to perform an audit of financial statements. The auditor wants to check the value of short - term notes receivable. Which one of the following audit procedure will support to complete the task?

a. Inspection

b. External confirmation

C. Re - calculation

d. Observation

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