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An auditor is required to gain an understanding of the internal control policies and procedures maintained by a client and to test those controls to

An auditor is required to gain an understanding of the internal control policies and procedures maintained by a client and to test those controls to assess control risk, explain in detail what this process entails on the part of the auditor and include the techniques the auditor uses to document his understanding?
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8205487- Accounting.doc

Question: An auditor is required to gain an understanding of the internal
control policies and procedures maintained by a client and to test those
controls to assess control risk, explain in detail...

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