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misserz0210 misserz0210
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A year ago
In order to properly plan and perform an audit, an important fact for both the auditor and the client to understand is that

▸ the internal control policies and procedures are developed by the auditors.

▸ the purpose of an audit is to prevent fraud.

▸ management is responsible for the preparation of the financial statements.

▸ management can restrict the auditor's access to important information relevant to the financial statements.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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anikamazumderanikamazumder
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A year ago
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