In addressing control procedures for prepaid insurance, which of the following controls would not be relevant to

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In addressing control procedures for prepaid insurance, which of the following controls would not be relevant to the auditor?

a. Controls over purchase cutoff.

b. Controls over the acquisition of new insurance policies.

c. Controls over the disbursement of cash for insurance premiums.

d. Controls over the recording of expenses and premium disbursements.

Choose the correct answer.

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