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alireads alireads
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The first step to be followed when deciding the appropriate audit report in a given set of circumstances is to

▸ decide the appropriate type of report for the condition.

▸ write the report.

▸ determine whether any conditions exist requiring a departure from a standard unmodified opinion audit report.

▸ decide the materiality for each condition.
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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onidonid
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