Question: Insert the missing words: There are many ways that one can gather the necessary evidence to support the testing objective. The number and types of

Insert the missing words:

There are many ways that one can gather the necessary evidence to support the testing objective. The number and types of techniques are limited only by the . . . . . . . . . . . . . . . . .

a. imagination of the auditor

b. time available

c. access to information

d. procedures applied to testing routines

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