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The Application of Substantive Analytical Procedures to Inventories _______

Question 78

Multiple Choice

The application of substantive analytical procedures to inventories _______.


A) should be conducted by the internal audit function, as this is an area of lower inherent risk
B) should be conducted by the internal audit function, as this is an area of higher inherent risk
C) uses management's knowledge of the entity and its environment to develop expectations about the financial statements
D) uses the auditor's knowledge of the entity and its environment to develop expectations about the financial statements

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