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An Internal Control Program for Understanding the Client's Inherent Risk

Question 32

Multiple Choice

An internal control program for understanding the client's inherent risk and control risk would not include which of the following procedures?


A) Communicate with predecessor auditors.
B) Study previous year audit documentation.
C) Evaluate the competence and independence of the internal auditors.
D) Obtain written representation from the client concerning collectability of receivables.

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