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Indicate the four phases of the audit process. In which phase does the auditor perform...

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Accounting

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Indicate the four phases of the audit process. In which phase does the auditor perform tests of controls? Phase | Phase II Phase III Phase IV Communicate with audit committee and management Complete the audit and issue an audit report Evaluate the results Perform substantive analytical procedures and tests of details of balances Perform tests of controls and substantive tests of transactions Plan and design an audit approach Set preliminary judgment of materiality and performance materiality Understand the client's business and industry

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