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Which of the Following Is Not a Standard Technique That

Question 437

Multiple Choice

Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?


A) The CAE initials and dates every working paper after it has been reviewed.
B) The CAE completes an engagement working paper checklist.
C) The CAE prepares a memorandum discussing the results of the working paper review.
D) The CAE utilizes an external third party to make an objective recommendation after each working paper review.

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