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If purchase adjustments are estimated at quarter - end, management should establish controls to ensure adjustments are made based on regulatory information and that adjustments

If purchase adjustments are estimated at quarter-end,
management should establish controls to ensure adjustments are made based on regulatory information and that
adjustments are consistent from quarter to quarter
the auditor should establish controls to ensure adjustments are made based on reliable information and that adjustments
are consistent from quarter to quarter
adjustments are consistent from quarter to quarter
management should establish controls to ensure adjustments are made based on reliable information and that adjustments
are consistent from quarter to quarter
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