Question: Insert the missing words: Testing provides direct material that can underwrite the audit report and conclusions that are contained therein. This is the proper relationship

Insert the missing words:

Testing provides direct material that can underwrite the audit report and conclusions that are contained therein. This is the proper relationship where . . . . . . . . . . . . . . . . . . . . . . . . .

backs up the action the auditor believes should be taken in seeking to develop better control systems.

a. formal opinions

b. detailed research

c. a formal report

d. the key assumption

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