Audit & Assurance, Chapter 7
2021-04-05 本文已影响0人
刘东利2020
This chapter covers the more detailed aspects of audit planning and the documentation that is produced at this stage of the audit. It is important to understand why we plan and audit and the purpose, form and content of audit documentation. We will also look at the retention of documentation, who it belongs to and whether we are allowed to show it to anyone else.
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