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In at least two instances, key issued raised as a result of the review of Mattel's workpapers by Arthur Andersen personnel were not resolved satisfactorily

In at least two instances, key issued raised as a result of the review of Mattel's workpapers by Arthur Andersen personnel were not resolved satisfactorily prior to the completion of the audit. Which member of the audit engagement team has the primary responsibility to ensure that such issues are properly resolved and documented in the audit papers? Justify your answer

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