When control risk is assessed as low for assertions related to payroll, substantive tests of payroll balances most likely would be limited to applying *ytical procedures and:
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1 .An accountant may accept an engagement to apply agreed-upon procedures to prospective financial statements provided the:
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3 .In establishing the existence and ownership of a long-term investment in the form of publicly-traded stock, an auditor should inspect the securities or:
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5 .法律关系中，所有权法律关系，不属于（ ）。
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