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In class, we've looked at many examples of PCAOB reviews, where the auditor did not properly test controls. The consequence of not properly testing controls
In class, we've looked at many examples of PCAOB reviews, where the auditor did not properly test controls. The consequence of not properly testing controls could be that...
a.
The auditor did not identify and not report a material weakness
b.
Sample sizes are too small to provide sufficient appropriate audit evidence
c.
Sample sizes are too large to provide sufficient appropriate audit evidence
d.
a and b
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