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westleafs westleafs
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A year ago
It is generally possible for small companies to have all of the following except for

▸ adequate documents and records.

▸ physical controls over assets.

▸ competent, trustworthy personnel.

▸ internal auditors.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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chanelfargesenchanelfargesen
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