When substantive tests performed identify errors or exceptions, the first response is to:
A) qualify the audit report.
B) understand why the exception or error has arisen.
C) report the client to CRA.
D) perform additional substantive testing.

Question

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The Answer of When substantive tests performed identify errors or exceptions, the first response is to:
A) qualify the audit report.
B) understand why the exception or error has arisen.
C) report the client to CRA.
D) perform additional substantive testing.

When Substantive Tests Performed Identify Errors or Exceptions, the First