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During a Financial Statement Audit an Internal Auditor May Provide  Tests of controls Substantive Test:\begin{array}{lc}\text { Tests of controls}&\text { Substantive Test:}\\\end{array}

Question 2

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During a financial statement audit an internal auditor may provide direct assistance to the independent CPA in performing.  Tests of controls Substantive Test:\begin{array}{lc}\text { Tests of controls}&\text { Substantive Test:}\\\end{array}
A.  Yes  Yes \begin{array}{lc}&&\text { Yes } & &&&&&\text { Yes } \\\end{array}
B.  Yes  No \begin{array}{lc}&&\text { Yes } &&&&&& \text { No } \\\end{array}
C.  No  Yes \begin{array}{lc}&&\text { No } &&&&&& \text { Yes }\\\end{array}
D.  No  No \begin{array}{lc}&&\text { No } &&&&&& \text { No }\end{array}


A) Option A
B) Option B
C) Option C
D) Option D

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