Are integrated audits only required for publicly held companies, or is the requirement also applicable to privately

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Are integrated audits only required for publicly held companies, or is the requirement also applicable to privately held or not-for-profit organizations?
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Related Book For  answer-question

Auditing A Business Risk Approach

ISBN: 978-0538476232

8th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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