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PCAOB Auditing Standard No . 3 ( AS 3 ) , Audit Documentation, requires that audit engagement documentation should include a list of all EXCEPT:

PCAOB Auditing Standard No.3(AS3), Audit Documentation, requires that audit engagement documentation should include a list of all EXCEPT:
Question 8 options:
a)
significant fraud risk factors.
b)
the auditors response.
c)
the results of the auditors related procedures.
d)
List of the internal controls.

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