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Which of the below is not an example of an auditor's response to high fraud risk? Evaluate the propriety of journal entries made at the

Which of the below is not an example of an auditor's response to high fraud risk?

Evaluate the propriety of journal entries made at the end of the accounting period.

Perform inventory counts on a surprise basis.

Evaluate the reasonableness of the allowance for doubtful accounts.

Perform most substantive tests as of an interim date.

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