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The Auditor's Primary Concern with Regard to Internal Controls Is

Question 20

Multiple Choice

The auditor's primary concern with regard to internal controls is ________.


A) the degree to which the internal controls are working as designed
B) the possibility of an inherent risk that has to be controlled
C) the impact the controls have on the accuracy of the accounting records
D) the amount of substantive work to be saved by testing controls instead

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