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As Operating Effectiveness of Internal Controls Improve and Are Supported

question 109

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As operating effectiveness of internal controls improve and are supported by additional tests of controls, substantive testing can be reduced.


Definitions:

Perceives

The process of becoming aware of something through the senses.

Softball

A team sport similar to baseball but played with a larger ball on a smaller field and notably includes underhand pitching.

Heavy Object

An item possessing a substantial amount of weight, often requiring significant effort to move or lift.

Throwing

The action of propelling something through the air using force from the hands or arms.

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