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NeuroJuice NeuroJuice
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Auditors follow a four-step approach to reduce assessed control risk. Which of the following is not one of the four?

▸ Apply transaction-related audit objectives to a class of transactions.

▸ Identify accounts that have high inherent risk.

▸ Identify key controls that reduce control risk.

▸ For potential misstatements, design appropriate substantive tests of transactions.
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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durandaldurandal
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