Question: 1. 'What are the key considerations when evaluating the design and testing of the operating effectiveness of internal controls in conjunction with a financial statement

 1. 'What are the key considerations when evaluating the design and

1. 'What are the key considerations when evaluating the design and testing of the operating effectiveness of internal controls in conjunction with a financial statement audit? Include considerations in determining what additional audit evidence to obtain about controls that were operating during the rollforward period

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