When gaining an understanding of the client, the auditor will consider: (a) related party identification. (b) the

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When gaining an understanding of the client, the auditor will consider: 

(a) related party identification. 

(b) the appropriateness of the client’s system of internal controls to mitigate identified business risks. 

(c) controls over the technology used to process and store data electronically. 

(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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