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Which one of the following is NOT an auditor's responsibility in auditing a financial statement? a Assess the risk of material misstatement b. Evaluating the

Which one of the following is NOT an auditor's responsibility in auditing a financial statement?

a Assess the risk of material misstatement

b. Evaluating the contents of financial statements

c. Assessing the entity's ability to continue as a going concern

d. Understanding the internal control system

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