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Which of the following is not ordinarily a procedure for documenting an auditor's understanding of internal control for planning purposes? (1) Checklist. (2) Confirmation. (3)

Which of the following is not ordinarily a procedure for documenting an auditor's understanding of internal control for planning purposes?

(1) Checklist.
(2) Confirmation.
(3) Flowchart.
(4) Questionnaire.


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