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Which is not among the characteristics of the procedures

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Reference no: EM132756857

Problem 1: Which of the following is not among the characteristics of the procedures being performed in completing the audit?

a. They are optional since they have only an indirect impact on the opinion to be expressed

b. They involve a lot of subjective judgement by the auditor

c. They do not pertain to specific transaction cycles for accounts

d. They are usually performed by the audit managers or other senior members of the audit team who have extensive audit experience with the client

Reference no: EM132756857

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