During consideration of internal control in a financial statement audit, an auditor is not obligated...
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Accounting
During consideration of internal control in a financial statement audit, an auditor is not obligated to
a. Understand the internal control environment.
b. Determine whether the control activities relevant to audit planning have been implemented.
c. Perform procedures to understand the design of internal control.
d. Search for significant deficiencies in the operation of internal control.
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