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Discuss the following two statements:1- the corporate charter and the bylaws of a company are legaldocuments; therefore, they should not be examined by the auditors.If the auditor wants information about these documents, an attorneyshould be consulted.2- the most important audit procedure to verify dividends forthe year is a comparison of a random sample of cancelled dividendschecks with a dividend list that has been prepared by management asof the dividend record date.
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