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Si el tenedor de libros de un cliente de auditora es el nico miembro de su departamento de contabilidad, y el tenedor de libros carece

Si el tenedor de libros de un cliente de auditora es el nico miembro de su departamento de contabilidad, y el tenedor de libros carece de la competencia para ejecutar sus responsabilidades, qu tipo de riesgo representara esto?

Nivel de estados financieros.

Nivel de cuenta.

Clase de nivel de transaccin.

Residual.

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