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Audit evidence includes accounting records and other information available to the auditor. Which of the following is not an example of accounting records as described
Audit evidence includes accounting records and other information available to the auditor. Which of the following is not an example of accounting records as described by AU-C 500, Audit Evidence?
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A.Reconciliations.
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B.Minutes of meetings.
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C.Electronic fund transfers.
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D.Initial accounting entries.
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