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$021$ KCW Audit Foundations Level $.../$ Online Content

udit Foundations Level $1$ Assessment $($U

ations Level $1$ Assessment

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Question $4$

Which of the following is a factor to consider when determining high$-$risk criteria when designing procedures to perform over journal entries?

Representations related to journal entries included in the management representation letter.

Timing and nature of subsequent events

Assessment of risks of material misstatement due to fraud

Effectiveness of controls over payroll.