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3.

If an auditor believes that material error or fraud exist, the auditor should
a) Consider the implications and discuss the matter with appropriate levels of management
b) Make the investigation necessary to determine whether errors or fraud have in fact occurred
c) e!uest that management investigate whether errors or fraud have in fact occurred
d) Consider whether errors or fraud where the result of employee"s failure to comply with speci#c
controls
a) Consider the implications and discuss the matter with appropriate levels of
management

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