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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 NoAS Audit Documentation, requires that audit engagement documentation should include a list of all EXCEPT:
Question 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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