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| Which of the following is incorrect on the nature of tests of controls? A. Audit evidence obtained from observations, if just based on the time period of observation, is not sufficient to test the operating effectiveness of controls. B. Inquiries and observation is not sufficient to conclude operating effectiveness of controls. C. Combining inquiries with inspections or reperformance generally provides more assurance than simply inquiries and observations. D. analytical procedures may be used to test operating effectiveness of controls. |
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