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KNOWLEDGE CHECK

Audit
Internal control

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* What is an auditor required to do in every financial statement audit?

Evaluate the design and implementation of controls relevant to the audit as part of risk assessment.

Test the operating effectiveness of controls relevant to the audit as part of risk assessment.

Place reliance upon controls relevant to the audit.

Test the functioning of controls relevant to the audit.

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KNOWLEDGE CHECK

Audit Internal control

Audit Internal control

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Audit
Internal control

Audit
Internal control