Which of the following procedures would likely lend insight into the risk of material misstatement arising from

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Which of the following procedures would likely lend insight into the risk of material misstatement arising from violations of laws and regulations?

a. Confirming receivables balances with debtors.

b. Observing the procedures used by grant administrators to detect violations of laws and regulations.

c. Considering the competence of client personnel responsible for complying with applicable laws and regulations.

d. Interviewing recipients of grant funds disbursed by the entity.

Choose the correct answer.

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