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Which of the following is not an audit procedure as highlighted in ISA 500 - Audit Evidence? Group of answer choices 1. Confirmation from external

Which of the following is not an audit procedure as highlighted in ISA 500 - Audit Evidence?

Group of answer choices

1. Confirmation from external parties

2. Checking of records and documents.

3. Reperformance of a procedure.

4. Observation of a procedure.

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