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ssi15 ssi15
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The auditor should identify and include only ________ controls since they will be sufficient to achieve the transaction-related audit objectives and will also provide audit efficiency.

▸ key

▸ significant

▸ material

▸ compensating
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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micapiromicapiro
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