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zheka24 [161]
3 years ago
12

What two aspects of internal control must the auditor assess when performing procedures to obtain an understanding of internal c

ontrol?
Biology
1 answer:
Delvig [45]3 years ago
7 0
The auditor must obtain an understanding of and perform tests of controls related to all significant account balances, classes of transactions, and disclosures and related assertions in the financial statements.
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