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Auditors usually carry out their audit work for a financial year in one or more sittings. These are referred to as the interim audit(s) and the final audit. Which of the following procedures are typically carried out at an interim audit? A. Obtaining third party confirmations B. Obtaining written representations. C. Inherent risk assessment and gaining an understanding of the entity D. Examining adjustments made during the process of preparing the financial statements E. Recording the entity's system of internal control. |