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Preliminary arrangements agreed to by the auditors and the client should be documented in writing by the auditors. This documentation is known as: A memorandum

Preliminary arrangements agreed to by the auditors and the client should be documented in writing by the auditors. This documentation is known as:

A memorandum to be placed in the permanent section of the auditing working papers.

An engagement letter.

A client representation letter.

A confirmation letter attached to the constructive services letter.

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