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Which of the following is a substantive procedure in the audit of estimates made by an auditor? Select one: a. Recalculating the mathematical estimate. b.

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Which of the following is a substantive procedure in the audit of estimates made by an auditor? Select one: a. Recalculating the mathematical estimate. b. Observing whether estimates are prepared by qualified personnel c. Scanning for evidence of review by senior management. d. Ensuring estimates are recorded in the right accounts

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