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  3. tests of controls a. are designed to detect fraud.

Tests of controls A. are designed to detect fraud. B. are the procedures used to...

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Accounting

Tests of controls

A. are designed to detect fraud. B. are the procedures used to test the effectiveness of controls in support of a reduced assessed control risk. C. are performed at the end of the audit. D. are used to support the ending balances in the balance sheet and income statement accounts.

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