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Which of the following would least merit inclusion as a critical audit matter in the...

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Question

Accounting

Which of the following would least merit inclusion as a critical audit matter in the audit report?

Group of answer choices

Factors relating to the auditors decision as to the entitys ability to continue as a going concern

The audit of accounts valued as Level 3 assets

The audit of prepaid assets

Confirming foreign bank accounts with volatile foreign currency

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