.provides a guide in arranging and distributing the work and in checking against the possibility of omissions.

.provides a guide in arranging and distributing the work and in checki

1.	.provides a guide in arranging and distributing the work and in checking against the possibility of omissions.
A.	audit programme
B.	working papers
C.	audit note book
D.	both (a) and (b)
Answer» B. working papers

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.provides a guide in arranging and distributing the work and in checking against the possibility of omissions.

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