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Auditors begin their assessments of inherent risk during audit planning. Which of the following would not help in assessing inherent risk during the planning phase?

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Auditors begin their assessments of inherent risk during audit planning. Which of the following would not help in assessing inherent risk during the planning phase? A. Touring the client's plant and ofces B. Obtaining knowledge about the client's business and industry C. Identifying related parties

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