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When an auditor receives data from a client, the reliability of the data can be increased to a satisfactory level by any of the following

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When an auditor receives data from a client, the reliability of the data can be increased to a satisfactory level by any of the following except: Obtaining the query script used to generate the data, to facilitate reperformance if necessary. Verifying the professional credentials of the client providing the data. Reconciling the count of records to a separate source, like a summary report, to verify completeness. The auditor observing an administrator running the query

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