Escolar Documentos
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh18720\pard\sb0\sl-240{\bkmkstart P
g2}{\bkmkend Pg2}\par\pard\ql \li10064\sb0\sl-230\slmult0 \par\pard\ql\li10064\s
b0\sl-230\slmult0 \par\pard\ql\li10064\sb30\sl-230\slmult0 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf1\f2\fs20 Page 2 of 8 \par\pard\ql \li1440\sb0\sl-253
\slmult0 \par\pard\ql\li1440\sb118\sl-253\slmult0\tx1979 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf8\f9\fs22 10. \tab \up0 \expndtw-3\charscalex100 Which
of the following is an objective of a review engagement? \par\pard\qj \li1979\ri
982\sb2\sl-260\slmult0\tx2339 \up0 \expndtw0\charscalex100 a. Expressing a posi
tive opinion that the financial information is presented in conformity with \lin
e\tab \up0 \expndtw-1\charscalex100 generally accepted accounting principles. \p
ar\pard\qj \li1979\ri982\sb0\sl-260\slmult0\tx2339 \up0 \expndtw0\charscalex102
b. Expressing a limited assurance to users who have agreed as to procedures tha
t will be \line\tab \up0 \expndtw0\charscalex102 performed by the CPA. \par\pard
\qj \li1979\ri979\sb0\sl-240\slmult0\tx2339 \up0 \expndtw0\charscalex100 \ul0\no
supersub\cf11\f12\fs22 c. Reporting whether material modifications should be m
ade to such financial statements to \line\tab \up0 \expndtw-1\charscalex100 make
them conform with generally accepted accounting principles. \par\pard\qj \li197
9\ri981\sb1\sl-260\slmult0\tx2339 \up0 \expndtw0\charscalex100 \ul0\nosupersub\c
f8\f9\fs22 d. Reporting that the financial statements, in all materials
respects, fairly present the \line\tab \up0 \expndtw0\charscalex100 financia
l position and operating results of the client. \par\pard\li1440\sb186\sl-253\sl
mult0\fi0\tx1979 \up0 \expndtw-1\charscalex100 11.\tab \up0 \expndtw0\charscalex
100 According to Philippine Standard on Auditing, the procedures employed in doi
ng compilation\par\pard\li1440\sb0\sl-253\slmult0\fi539 \up0 \expndtw-1\charscal
ex100 are:\par\pard\ql \li1979\sb1\sl-245\slmult0 \up0 \expndtw-2\charscalex100
a. Designed to enable the accountant to express a limited assurance. \par\pard\
ql \li1979\sb1\sl-238\slmult0 \up0 \expndtw-2\charscalex100 b. Designed to enab
le the accountant to express a negative assurance. \par\pard\ql \li1979\sb10\sl253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf11\f12\fs22 c. Not
designed to enable the accountant to express any form of assurance. \par\pard\q
l \li1979\sb7\sl-253\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f
9\fs22 d. Less extensive than review procedures but more extensive than agreedupon procedures. \par\pard\li1440\sb189\sl-253\slmult0\fi0\tx1979 \up0 \expndtw2\charscalex100 12.\tab \up0 \expndtw-1\charscalex100 Any services in which the
CPA firm issues a written communication that express a conclusion\par\pard\li144
0\sb0\sl-253\slmult0\fi539 \up0 \expndtw-1\charscalex100 with respect to the rel
iability of a written assertion that is the responsibility of another party is\p
ar\pard\li1440\sb0\sl-253\slmult0\fi539 \up0 \expndtw-2\charscalex100 a (n)\par\
pard\li1440\sb0\sl-253\slmult0\fi539\tx7919 \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf11\f12\fs22 a. \ul0\nosupersub\cf8\f9\fs22 Accounting and bookkeepi
ng service\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf11\f12\fs22 c.\ul
0\nosupersub\cf8\f9\fs22
\ul0\nosupersub\cf11\f12\fs22 Attestation service\p
ar\pard\li1440\sb0\sl-253\slmult0\fi539\tx7919 \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 b. Management advisory service\tab \up0 \expndtw-2\cha
rscalex100 d.
Tax service\par\pard\li1440\sb185\sl-253\slmult0\fi0\tx1979 \up
0 \expndtw-2\charscalex100 13.\tab \up0 \expndtw-2\charscalex100 The three types
of attestation services are:\par\pard\ql \li1979\sb0\sl-248\slmult0 \up0 \expnd
tw-1\charscalex100 a. Audits, review, and compilations \par\pard\ql \li1979\sb0
\sl-239\slmult0 \up0 \expndtw-2\charscalex100 b. Audits, compilations, and othe
r attestation services \par\pard\ql \li1979\sb10\sl-253\slmult0 \up0 \expndtw-2\
charscalex100 c. Reviews, compilations, and other attestation services \par\pa
rd\ql \li1979\sb7\sl-253\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\c
f11\f12\fs22 d. Audits, reviews, and other attestation services \par\pard\ql \l
i1440\sb187\sl-253\slmult0\tx1979 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf8\f9\fs22 14. \tab \up0 \expndtw-3\charscalex100 Which of the following is not
primary category of attestation report? \par\pard\ql \li1979\sb1\sl-237\slmult0
\up0 \expndtw0\charscalex100 \ul0\nosupersub\cf11\f12\fs22 a. Compilation repo
rt \par\pard\ql \li1979\sb10\sl-253\slmult0 \up0 \expndtw0\charscalex100 \ul0\no
supersub\cf8\f9\fs22 b. Review report \par\pard\ql \li1979\sb1\sl-237\slmult0 \
up0 \expndtw-2\charscalex100 c. Audit report \par\pard\qj \li1979\ri981\sb4\sl
-260\slmult0\tx2339 \up0 \expndtw0\charscalex100 d. Special audit report bas
ed on a basis of accounting other than generally accepted \line\tab \up
0 \expndtw-1\charscalex100 accounting principles. \par\pard\li1440\sb187\sl-253\
slmult0\fi0\tx1979 \up0 \expndtw-2\charscalex100 15.\tab \up0 \expndtw-2\charsca
lex100 The primary goal of the CPA in performing the attest function is to\par\p
ard\li1440\sb1\sl-253\slmult0\fi539 \up0 \expndtw-2\charscalex100 a. Detect fra
ud\par\pard\li1440\sb0\sl-253\slmult0\fi539 \up0 \expndtw-1\charscalex100 b. Ex
amine individual transactions so that the auditor may certify as to their validi
ty\par\pard\li1440\sb0\sl-253\slmult0\fi539 \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf11\f12\fs22 c. Determine whether the client's assertions are fairl
y stated\par\pard\li1440\sb0\sl-252\slmult0\fi539 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf8\f9\fs22 d. Assure the consistent application of correct acc
ounting procedures\par\pard\li1440\sb186\sl-253\slmult0\fi0\tx1979 \up0 \expndtw
-2\charscalex100 16.\tab \up0 \expndtw-1\charscalex100 Which of the following cr
iteria is unique to the independent auditor\u8217?s attest function?\par\pard\li
1440\sb0\sl-252\slmult0\fi539 \up0 \expndtw-2\charscalex100 a. General competen
ce\par\pard\ql \li1979\sb1\sl-233\slmult0 \up0 \expndtw-2\charscalex100 b. Fami
liarity with the particular industry of each client \par\pard\ql \li1979\sb11\sl
-253\slmult0 \up0 \expndtw-2\charscalex100 c. Due professional care \par\pard\
ql \li1979\sb7\sl-253\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf11\
f12\fs22 d. Independence \par\pard\ql \li1440\sb187\sl-253\slmult0\tx1979 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 17. \tab \up0 \expndtw-3\ch
arscalex100 Assurance engagement \par\pard\ql \li1979\ri980\sb0\sl-250\slmult0\t
x2339\tx2339 \up0 \expndtw0\charscalex104 a. Is an engagement in which a practi
tioner is engaged to issue, or does issue, a written \line\tab \up0 \expndtw-1\c
harscalex100 communication that expresses a conclusion about the reliability of
a written assertion that \line \tab \up0 \expndtw-2\charscalex100 is the respons
b.
Efficiency audit\tab \up0 \expndtw-3\charscalex100 d.
Financial relate
d audit\par\pard\li1440\sb183\sl-253\slmult0\fi0 \up0 \expndtw-2\charscalex100 4
8. A government auditor evaluates a disbursement to determine if it is necessa
ry, excessive or\par\pard\li1440\sb1\sl-253\slmult0\fi539 \up0 \expndtw-2\charsc
alex100 extravagant in accordance with existing rules and regulations.
What kind of audit is he\par\pard\li1440\sb0\sl-253\slmult0\fi539 \up0 \ex
pndtw-3\charscalex100 conducting?\par\pard\li1440\sb0\sl-252\slmult0\fi719\tx504
0 \up0 \expndtw-3\charscalex100 Compliance audit\tab \up0 \expndtw-3\charscalex1
00 Economy audit\par\pard\li1440\sb1\sl-253\slmult0\fi539\tx2879\tx5760 \up0 \ex
pndtw-3\charscalex100 a.\tab \up0 \expndtw-3\charscalex100 Yes\tab \up0 \expndtw
-3\charscalex100 No\par\pard\li1440\sb0\sl-253\slmult0\fi540\tx2880\tx5760 \up0
\expndtw-3\charscalex100 b.\tab \up0 \expndtw-3\charscalex100 No\tab \up0 \expnd
tw-3\charscalex100 Yes\par\pard\li1440\sb0\sl-253\slmult0\fi540\tx2880\tx5760 \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs22 c.\tab \up0 \expndtw-3
\charscalex100 Yes\tab \up0 \expndtw-3\charscalex100 Yes\par\pard\li1440\sb1\sl253\slmult0\fi540\tx2880\tx5760 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
8\f9\fs22 d.\tab \up0 \expndtw-3\charscalex100 No\tab \up0 \expndtw-3\charscalex
100 No\par\pard\ql \li1440\sb240\sl-253\slmult0 \up0 \expndtw-3\charscalex100 QU
IZZERS \par\pard\ql \li1440\sb187\sl-253\slmult0\tx1979 \up0 \expndtw-3\charscal
ex100 1. \tab \up0 \expndtw-3\charscalex100 Which of the following is an incorre
ct phrase? \par\pard\ql \li1979\sb7\sl-253\slmult0 \up0 \expndtw-1\charscalex100
a. Auditing is a systematic process. \par\pard\ql \li1979\sb1\sl-237\slmult0 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf11\f12\fs22 b. Auditing subjecti
vely obtains and evaluates evidence. \par\pard\ql \li1979\sb10\sl-253\slmult0 \u
p0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 c. Auditing evaluates
evidence regarding assertions. \par\pard\ql \li1979\sb7\sl-253\slmult0 \up0 \exp
ndtw-2\charscalex100 d. Auditing communicates results to interested users. \par
\pard\ql \li1440\sb167\sl-253\slmult0\tx1979 \up0 \expndtw-3\charscalex100 2. \t
ab \up0 \expndtw-2\charscalex100 Which of the following is a correct statement r
elating to the theoretical framework of auditing? \par\pard\ql \li1979\sb7\sl-25
3\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf11\f12\fs22 a. The fi
nancial data to be audited can be verified. \par\pard\qj \li1979\ri981\sb18\sl-2
40\slmult0\tx2339 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 b. S
hort-term conflicts do not exist between managers who prepare data and auditors
who \line\tab \up0 \expndtw0\charscalex100 examine data. \par\pard\ql \li1979\sb
10\sl-253\slmult0 \up0 \expndtw-2\charscalex100 c. Auditors do not necessarily
need independence. \par\pard\ql \li1979\sb7\sl-253\slmult0 \up0 \expndtw-1\char
scalex100 d. An audit has a benefit only to the owners. \par\pard\li1440\sb187\
sl-253\slmult0\fi0\tx1979 \up0 \expndtw-2\charscalex100 3.\tab \up0 \expndtw-2\c
harscalex100 The essence of the attest function is to\par\pard\li1440\sb0\sl-253
\slmult0\fi539 \up0 \expndtw-2\charscalex100 a. Detect fraud\par\pard\ql \li197
9\sb1\sl-245\slmult0 \up0 \expndtw-1\charscalex100 b. Examine individual transa
ctions so that the auditor can certify as to their validity \par\pard\ql \li1979
\sb1\sl-238\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf11\f12\fs22
c. Determine whether the client\u8217?s financial statements are fairly stated
\par\pard\ql \li1979\sb10\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf8\f9\fs22 d. Ensure the consistent application of correct accounting
procedures \par\pard\ql \li1440\sb187\sl-253\slmult0\tx1979 \up0 \expndtw-3\char
scalex100 4. \tab \up0 \expndtw-3\charscalex100 In \u8220?auditing\u8221? accoun
ting data, the concern is with \par\pard\qj \li1979\ri1486\sb18\sl-240\slmult0\t
x2339 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf11\f12\fs22 a. Determinin
g whether recorded information properly reflects the economic events that \line\
tab \up0 \expndtw-2\charscalex100 occurred during the accounting period. \par\pa
rd\ql \li1979\sb10\sl-253\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\
cf8\f9\fs22 b. Determining if fraud has occurred. \par\pard\ql \li1979\sb7\sl-2
53\slmult0 \up0 \expndtw-2\charscalex100 c. Determining if taxable income has
been calculated correctly. \par\pard\qj \li1979\ri2147\sb0\sl-260\slmult0\tx2339
\up0 \expndtw-1\charscalex100 d. Analyzing the financial information to be sur
e that it complies with government \line\tab \up0 \expndtw-2\charscalex100 requi
rements. \par\pard\ql \li1440\sb168\sl-253\slmult0\tx1979 \up0 \expndtw-3\charsc
}}
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh18720\pard\sb0\sl-240{\bkmkstart P
g7}{\bkmkend Pg7}\par\pard\ql \li10064\sb0\sl-230\slmult0 \par\pard\ql\li10064\s
b0\sl-230\slmult0 \par\pard\ql\li10064\sb30\sl-230\slmult0 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf1\f2\fs20 Page 7 of 8 \par\pard\qj \li1980\ri982\sb18
6\sl-260\slmult0\tx2339 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf11\f12\f
s22 b. It provides basic principles and essential procedures for engagements in
tended to provide \line\tab \up0 \expndtw-2\charscalex100 a moderate level of as
surance. \par\pard\qj \li1980\ri1398\sb17\sl-240\slmult0\tx2339 \up0 \expndtw-2\
charscalex100 \ul0\nosupersub\cf8\f9\fs22 c. When a professional accountant is
engaged to perform an assurance engagement for \line\tab \up0 \expndtw-3\charsc
alex100 which specific standards exist, those standards apply. \par\pard\ql \li1
980\sb10\sl-253\slmult0 \up0 \expndtw-1\charscalex100 d. If no specific standar
ds exist for an assurance engagement, PSAE apply. \par\pard\li1440\sb191\sl-253\
slmult0\fi0\tx1979 \up0 \expndtw-2\charscalex100 9.\tab \up0 \expndtw-2\charscal
ex100 An assurance engagement should exhibit the following elements except\par\p
ard\li1440\sb0\sl-253\slmult0\fi539\tx6480 \up0 \expndtw-2\charscalex100 a. A t
hree party relationship\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf11\f
12\fs22 c.
Appropriate professional fee\par\pard\li1440\sb0\sl-253\slmult0\fi
539\tx6480 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 b. A concl
usion\tab \up0 \expndtw-2\charscalex100 d.
A subject matter\par\pard\li1440\s
b184\sl-253\slmult0\fi0\tx1979\tx7344 \up0 \expndtw-2\charscalex100 10.\tab \up0
\expndtw-2\charscalex100 Which of the following is incorrect regarding t
he\tab \up0 \expndtw-2\charscalex100 \u8220?three-party relationship\u8221? el
ement of\par\pard\ql \li1979\sb0\sl-253\slmult0 \up0 \expndtw-3\charscalex100 a
ssurance engagements? \par\pard\qj \li1979\ri980\sb0\sl-260\slmult0\tx2339 \up0
\expndtw0\charscalex100 \ul0\nosupersub\cf11\f12\fs22 a. Professional accountan
ts as those persons who are members of an IFAC member body, \line\tab \up0 \expn
dtw0\charscalex100 which should be in public practice. \par\pard\qj \li1979\ri98
3\sb0\sl-260\slmult0\tx2339 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\
fs22 b. The responsible party and the intended user will often be from separate
organizations but \line\tab \up0 \expndtw-1\charscalex100 need not be. \par\par
d\qj \li1979\ri978\sb0\sl-240\slmult0\tx2339 \up0 \expndtw-1\charscalex100 c.
The responsible party is the person or persons, either as individuals or represe
ntatives of \line\tab \up0 \expndtw-2\charscalex100 an entity, responsible for t
he subject matter. \par\pard\qj \li1979\ri979\sb0\sl-260\slmult0\tx2339 \up0 \ex
pndtw-1\charscalex100 d. The intended user is the person or class of persons fo
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh18720\pard\sb0\sl-240{\bkmkstart P
g8}{\bkmkend Pg8}\par\pard\ql \li10064\sb0\sl-230\slmult0 \par\pard\ql\li10064\s
b0\sl-230\slmult0 \par\pard\ql\li10064\sb30\sl-230\slmult0 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf1\f2\fs20 Page 8 of 8 \par\pard\ql \li1980\sb191\sl-2
53\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf11\f12\fs22 d. Inqui
ry and analytical procedures \par\pard\ql \li1440\sb0\sl-253\slmult0 \par\pard\q
l\li1440\sb114\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\
f9\fs22 20. The objective of a review of financial statements \par\pard\ql \li
1979\ri888\sb10\sl-250\slmult0\tx2339\tx2339 \up0 \expndtw-1\charscalex100 a. I
s to enable the auditor to express an opinion whether the financial
statements are \line\tab \up0 \expndtw-3\charscalex100 prepared, in all mate
rial respects, in accordance with an identified financial reporting \lin
e \tab \up0 \expndtw-4\charscalex100 framework. \par\pard\ql \li1979\ri979\sb8\s
l-253\slmult0\tx2339\tx2339\tx2339 \up0 \expndtw0\charscalex100 \ul0\nosupersub\
cf11\f12\fs22 b. Is to enable an auditor to state whether, on the basis of proc
edures which do not provide \line\tab \up0 \expndtw0\charscalex103 all the evide
nce that would be required in an audit, anything has come to the auditor\u8217?s
\line \tab \up0 \expndtw-1\charscalex100 attention that causes the auditor to b
elieve that the financial statements are not prepared, \line \tab \up0 \expndtw1\charscalex100 in all material respects, in accordance with an identified finan
cial reporting framework. \par\pard\qj \li1979\ri980\sb18\sl-240\slmult0\tx2339
\up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 c. Is to carry out t
hose procedures of an audit nature to which the auditor and the entity and \line
\tab \up0 \expndtw-1\charscalex100 any appropriate third parties have agreed and
to report on factual findings. \par\pard\qj \li1979\ri979\sb20\sl-240\slmult0\t
of procedures to be considered by the auditor to conduct\par\pard\li1440\sb0\sl253\slmult0\fi539 \up0 \expndtw-3\charscalex100 an audit in accordance with PSAs
?\par\pard\li1440\sb115\sl-253\slmult0\fi1129\tx3793\tx5289\tx8456 \up0 \expndtw
-3\charscalex100 PSA\tab \up0 \expndtw-3\charscalex100 Legislation\tab \up0 \exp
ndtw-3\charscalex100 Terms of Audit Engagement\tab \up0 \expndtw-3\charscalex100
Type of Opinion\par\pard\li1440\sb0\sl-253\slmult0\fi648\tx2639\tx4179\tx6519\t
x9093 \up0 \expndtw-3\charscalex100 a.\tab \up0 \expndtw-3\charscalex100 Yes\tab
\up0 \expndtw-3\charscalex100 No\tab \up0 \expndtw-3\charscalex100 No\tab \up0
\expndtw-3\charscalex100 No\par\pard\li1440\sb0\sl-253\slmult0\fi648\tx2639\tx41
79\tx6470\tx9044 \up0 \expndtw-3\charscalex100 b.\tab \up0 \expndtw-3\charscalex
100 No\tab \up0 \expndtw-3\charscalex100 No\tab \up0 \expndtw-3\charscalex100 Ye
s\tab \up0 \expndtw-3\charscalex100 Yes\par\pard\li1440\sb0\sl-253\slmult0\fi648
\tx2627\tx4130\tx6470\tx9093 \up0 \expndtw-3\charscalex100 c.\tab \up0 \expndtw3\charscalex100 No\tab \up0 \expndtw-3\charscalex100 Yes\tab \up0 \expndtw-3\cha
rscalex100 Yes\tab \up0 \expndtw-3\charscalex100 No\par\pard\li1440\sb0\sl-253\s
lmult0\fi648\tx2639\tx4130\tx6470\tx9093 \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf11\f12\fs22 d.\tab \up0 \expndtw-3\charscalex100 Yes\tab \up0 \expndtw3\charscalex100 Yes\tab \up0 \expndtw-3\charscalex100 Yes\tab \up0 \expndtw-3\ch
arscalex100 No\par\pard\ql \li5341\sb0\sl-253\slmult0 \par\pard\ql\li5341\sb203\
sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs22 - end o
f AT-5901 -\par\pard\ql \li9687\sb0\sl-414\slmult0 \par\pard\ql\li9687\sb0\sl-41
4\slmult0 \par\pard\ql\li9687\sb0\sl-414\slmult0 \par\pard\ql\li9687\sb0\sl-414\
slmult0 \par\pard\ql\li9687\sb0\sl-414\slmult0 \par\pard\ql\li9687\sb284\sl-414\
slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf2\f3\fs36 AT-5901
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