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Understanding the Objective of SEM in Auditing: A Key Aspect of Financial Assurance
Question 3 Which of the following is the objective of the SEM? Select the correct option. To review the flow of data within the general ledger. To document the critical path of SCOTs and confirm our understanding of the SCOTs To review the sufficiency of the planned audit procedures to address the identified risks of material misstatement

To review the sufficiency of the planned audit procedures to address the identified risks of material misstatement.