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When considering a client's internal control, the auditors focus on its various characteristics. For each of the following characteristics indicate the auditors' responsibility under GAAP
When considering a client's internal control, the auditors focus on its various characteristics. For each of the following characteristics indicate the auditors' responsibility under GAAP and the procedures used to meet that responsibility.
a. The design of internal controls
b. Controls that have been implemented (placed into operation)
c. The operating effectiveness of controls
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