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Which of the following client characteristics will the auditor consider most important in assessing the COSO element of information and communication ? a. Deciding about
Which of the following client characteristics will the auditor consider most important in assessing the COSO element of information and communication?
a.
Deciding about actions to address risks.
b.
Human resource policies and practices.
c.
Procedures (IT and manual) by which transactions are initiated, recorded, processed, and reported in the finanical report and related accounting records
d.
Organisational structure.
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