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denausor denausor
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Which of the following is not an element of the examination of prospective financial statements?

▸ evaluating the preparation of the prospective financial statements

▸ understanding internal controls

▸ evaluating the support underlying the assumptions

▸ issuing an examination report
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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andratandrat
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