Describe what is meant by key control and control deficiency.

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Describe what is meant by “key control” and “control deficiency.”
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133098235

12th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser

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