Question: Insert the missing words: The . . . . . . . . . . . . . . . . . . . .

Insert the missing words:

The . . . . . . . . . . . . . . . . . . . . . . . . . is the device that allows audit management to consider, formulate and apply suitable audit procedures aimed at ensuring efficiency as well as compliance with standards. It is difficult to visualize any other way that this could be achieved.

a. audit manager

b. audit manual

c. working file

d. working rules

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