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Question 3 0 . 2 5 pts ( TEXTBOOK# ) 3 . The primary objective of an external auditor in obtaining an understanding of a
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pts
TEXTBOOK# The primary
objective of an external auditor in
obtaining an understanding of a
client's internal control is to provide
the auditor with:
background information for the publication
of audit findings.
knowledge necessary to assess client risk,
plan the audit, and determine the nature,
timing, and extent of testing.
a basis from which to modify tests of
controls.
information necessary to test
documentation controls.
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