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If the auditor verifies a debtor's account balance, which is comprised of a number of transactions, at the end of the financial period by sending

If the auditor verifies a debtor's account balance, which is comprised of a number of transactions, at the end of the financial period by sending a debtor's confirmation request, this is an example of a:

a. substantive analytical procedure. b. substantive test of transactions. c. test of controls. d. substantive test of balances.

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