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When Internal Controls Are Not Effective, Then Substantive Audit Tests

question 69

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When internal controls are not effective, then substantive audit tests are less reliable; thus, the extent of substantive tests should be increased.


Definitions:

Population Size

The total number of individuals within a specific area or group at a given time.

Environmental Impacts

The effects of human activities on the natural environment, which can include pollution, habitat destruction, and climate change.

Agricultural Revolution

A period of significant technological and agricultural development, leading to increased crop production and farm efficiency.

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