To test the operating effectiveness of a control, an audit team might use a combination of each

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To test the operating effectiveness of a control, an audit team might use a combination of each of the following tests except for:
a. Inquiry of client personnel.
b. Observation of company operations.
c. Confirmation of balances.
d. Inspection of documentation.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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