Q19 Inherent risk related to closing procedures would generally be increased when _______. A. a clie

Q19 Inherent risk related to closing procedures would generally be increased when _______.

		A. a client is found to have strong closing procedures, and sound internal control practices relating to closing
		B. no errors and omissions are located when auditing the closing process
		C. staff assigned to deal with closing procedures are relatively inexperienced
		D. the closing process is relatively straightforward

 

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