Question: 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

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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