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Which of the following is least likely to be used by auditors to establish the completeness of recorded assets? Assessing control risk. Tracing from source

Which of the following is least likely to be used by auditors to establish the completeness of recorded assets?

  1. Assessing control risk.
  2. Tracing from source documents to entries in the accounting records.
  3. Performing analytical procedures.
  4. Vouching transactions.

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