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The Timing of Audit Testing Refers to the Stage of the Audit

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The timing of audit testing refers to the stage of the audit when procedures are performed and the date that audit evidence relates to.


Definitions:

Reference Variable

A variable in programming that holds a reference (or address) to an object rather than the object's value itself.

Default Constructor

A constructor in an object-oriented programming language that is automatically created if no constructors are explicitly defined for a class.

Constructor

A constructor is a special type of method in object-oriented programming used to initialize new objects.

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