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The standard emphasizes the importance for the auditor to maintain control over the confirmation requests and responses (AS 2310.28). What does it mean to maintain

The standard emphasizes the importance for the auditor to maintain control over the confirmation requests and responses (AS 2310.28). What does it mean to maintain control of the confirmation process? Why is it important for the auditor to maintain control over this process? How would the audit evidence be affected if the auditor failed to control this process?

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