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APC audit firm audited the financial statements of Muscat Thread Mills SAOG. It was found that there is a decline in the value of assets

APC audit firm audited the financial statements of Muscat Thread Mills SAOG. It was found that there is a decline in the value of assets for the last 3 years and the company has not taken necessary steps to purchase new assets. The audit team got a clue that the company is not planning for an unforeseen future. Which one of the following factors was a clue to the audit team?

a. Financial

b. Management

C. Others

d. Operating

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