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omaralnatour omaralnatour
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The Statements on Auditing Standards issued by the Auditing Standards Board

▸ are regarded as authoritative literature.

▸ mandate the amount of evidence that must be obtained.

▸ must be followed in all situations.

▸ are optional guidelines which an auditor may choose to follow or not follow when conducting an audit.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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moraamoraa
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