Auditing and Attestation

Obtaining Evidence – General Procedures A16-145x

Negative confirmation requests require

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Obtaining Evidence – General Procedures A16-144x

Positive confirmation requests require

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Obtaining Evidence – General Procedures A16-143x

The two (2) general types of confirmations are

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Documentation and Quality Control Standards A06-142x

Changes that can be made to audit documentation, after the documentation completion date under PCAOB standards.

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