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Victoria87 Victoria87
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Collectively, procedures performed to obtain an understanding of the entity and its environment, including internal controls, represent the auditor's

▸ audit strategy.

▸ tests of controls.

▸ risk assessment procedures.

▸ tests of transactions.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
Authors:
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sherry94sherry94
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