Which of the following procedures is not appropriate for identifying laws and regulations that management may have

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Which of the following procedures is not appropriate for identifying laws and regulations that management may have overlooked?

a. Discussing laws and regulations with the entity's chief financial officer, legal counsel, or grant administrators.

b. Reviewing grant and loan agreements.

c. Reviewing information about compliance requirements available from state societies of CPAs.

d. Confirming violations with agencies granting federal financial assistance to the entity.

Choose the correct answer.

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