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For each of the general audit procedures of ( a ) recalculation , ( b ) observation , ( c ) confirmation ( accounts receivable

For each of the general audit procedures of (a) recalculation ,(b) observation ,(c) confirmation (accounts receivable , securities , or other assets),(d) inquiry, (e ) inspection of internal documents ,(f ) recalculation ,(g ) performance , and (h) analytical procedures , discuss one way the procedure could be misapplied or the auditors could be misled in such a way as to render the work ( audit evidence ) misleading or irrelevant . Give examples that are different from the examples in the chapter.

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