Which of the following procedures is least likely to be performed before the balance- sheet date? a.

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Which of the following procedures is least likely to be performed before the balance- sheet date?
a. Observation of inventory.
b. Review of internal control over cash disbursements.
c. Search for unrecorded liabilities.
d. Confirmation of receivables.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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