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Which of the following is not an approach an auditor may choose when performing substantive procedures to test accounting estimates? a. Confirm the accounting estimate

Which of the following is not an approach an auditor may choose when performing substantive procedures to test accounting estimates?

a. Confirm the accounting estimate with a reliable third-party expert

b. Develop an independent expectation for comparison to the company's estimate

c. Evaluate audit evidence from events or transactions occurring after the measurement date

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