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CPA Accountant Review Questions

Category - Fundamental Forensic Knowledge

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When does maintaining an audit trail become imperative during litigation?

Fact documentation testimony
Fact witness testimony
Fact plaintiff testimony
Bare fact testimony

Explanation

Answer: D - When there is a case of maintaining an audit trail during litigation, fact witness testimony is imperative. All others are not part of the litigation process, and hence, aren’t considered for maintaining the audit trail

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