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Which of the following examples of substantive procedures would often be performed prior to year end? a. searching for unrecorded liabilities b. sending legal letters

Which of the following examples of substantive procedures would often be performed prior to year end?

a.

searching for unrecorded liabilities

b.

sending legal letters to confirm outstanding contingent liabilities

c.

testing intangible asset additions

d.

attending the client's annual inventory count

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