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At the conclusion of the audit, the wrap-up process involves all of the following except: review of proper and complete execution of planned audit procedures

Accounting

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At the conclusion of the audit, the wrap-up process involves all of the following except:

review of proper and complete execution of planned audit procedures.

determination that all necessary matters have been appropriately considered.

revisiting assessments for materiality, control risk, and risk of fraud.

sending confirmations to financial institutions