When performing procedures in a search of unrecorded liabilities, auditors can utilize various sources of evidence/information (e.g., documents, files, management and clerical personnel).
Required:
List at least five, but not more than seven, sources of evidence/information for the search for unrecorded liabilities.
(Do not write procedures. Do not take time to write about particular evidence that can be obtained or reasons for using the sources.)
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