Client closing procedures: (a) Are routine transactions that do not have an impact on audit risk. (b)

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Client closing procedures: 

(a) Are routine transactions that do not have an impact on audit risk. 

(b) Are the responsibility of those charged with governance who must ensure that transactions are recorded in the correct accounting period. 

(c) Affect expense accounts only. 

(d) All of the above.

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Related Book For  answer-question

Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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