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What is NOT an activity included in internal auditing as stated in...

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Accounting

What is NOT an activity included in internal auditing as stated in ISA 610?
Question 37 options:
a)
Review of the accounting and internal control systems.
b)
Examination of financial and operating information.
c)
Review of the economy, efficiency, and effectiveness of operations.
d)
Report to shareholders whether the financial statements give a true and fair view of the financial position and results of operations of the company.

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