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    Auditing Other Assurance Services Study Set 2
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    Exam 7: Internal Control
  5. Question
    The Effectiveness of Controls Is <B>not </B>generally Tested By
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The Effectiveness of Controls Is not generally Tested By

Question 16

Question 16

Multiple Choice

The effectiveness of controls is not generally tested by:


A) Inspection of documents and reports.
B) Performance of analytical procedures.
C) Observation of the application of accounting policies and procedures.
D) Inquiries of appropriate client personnel.

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