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Which of the following is the most likely order that an auditor performs the steps from A to C below? A=Substantive procedures B= Preparation

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Which of the following is the most likely order that an auditor performs the steps from A to C below? A=Substantive procedures B= Preparation of a flowchart documenting the understanding of the client's internal control C=Tests of controls 1. ACB 2. BCA 3. ABC 4. BAC

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