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In a financial statement audit performed following AICPA professional standards, how frequently must an auditor test operating effectiveness of controls that appear to function as

In a financial statement audit performed following AICPA professional standards, how frequently must an auditor test operating effectiveness of controls that appear to function as they have in the past years on which the auditor wishes to rely upon in the current year?

A. Monthly

B. Each Audit

C. At least every second audit

D. At least every third audit

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