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journal entries must be agreed to supporting documentation to prove validitythe auditor should apply skepticism when considering the validity of journal entriesthe population tested must

journal entries must be agreed to supporting documentation to prove validitythe auditor should apply skepticism when considering the validity of journal entriesthe population tested must be verified as completejournal entries must be checked for authorization in accordance with agreed policiesa computerized report must be assumed to be a complete populationSUBMITO

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