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Office Supplies are not audited until the end due to the low risk in having a material misstatement on the financial statements. What type

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Office Supplies are not audited until the end due to the low risk in having a material misstatement on the financial statements. What type of procedure would be used for this account? O Auditor's judgement to review Control testing O Substantive testing No review is done as it will no effect the financial statements at any great amount.

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