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ACC311 answer with logic required
Internal sources of audit evidence for an entity includes the following EXCEPT:
(a) Associated companies of the entity
(b)Accounting systems, records and documents
(c)Non-financial data and records
(d)Management representation and discussion

During tests of control procedure its design can easily tested with the help of:
(a) ICQs & Walk through tests
(b) ICQs and judgment sample
(c)ICQs and random smaple
(d)ICQs and ICEC