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<p>in undertaking an audit, auditors apply relevant gaas that provides specific requirements and guidance on performing audit engagements.  01 this section addresses the auditor' s responsibility to plan an audit of financial statements.  auditing standards may be set by national or international organizations, such as the international auditing and assurance standards board ( iaasb) and adopted by national regulatory bodies.  sicurezza lo 4 discuss the different roles of the financial statement preparer and the auditor.  a second important outcome is meeting all deadlines lavoro and commitments as the audit process unfolds.  a first- time audit often reveals audit sicurezza sul lavoro pdf two types of deficiencies: 1.  the third outcome is a good working relationship between the audit team and auditors at the end of the process.  lo 2 describe sul the different types of assurance services.  lo 3 explain the demand for audit and assurance services.  vii handbook of international qualit control, auditing, reiew, other assurance, and related serices pronouncements part i contentsar p t i international standards on auditing and quality control contents part i.  additional considerations in an initial audit engagement are separately identi- fied in this section.  this section is written in the context of recurring audits.  process involving the audit team ( internal) and the auditors ( external).  by donna baker – novem share this page in this tutorial, learn how to determine what is inside your pdf files and how to optimize your pdf files.  learning objectives lo 1 differentiate among assurance, attestation, and audit services.</p></translate>
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