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The integrity of financial statement presentations and disclosures is enhanced when all of the following procedures are used except: a. Financial statements are prepared using
The integrity of financial statement presentations and disclosures is enhanced when all of the following procedures are used except:
a. Financial statements are prepared using manual as opposed to electronic
systems.
b. Financial statements are audited by a CPA.
c. Financial statements are prepared in an environment that includes a
strong system of internal control.
d. Financial statement preparers have the appropriate education and
experience necessary.
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