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Which of the following would be an option by the auditor if tests of controls indicate that a key control is not functioning as designed?
Which of the following would be an option by the auditor if tests of controls indicate that a key control is not functioning as designed?
Select one:
a. Increase the level of assessed detection risk
b. Rely on external controls
c. Stabilize the nature, timing, and extent of substantive tests related to the assertion
d. Increase the assessed level of control risk
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