Consider the charges brought against the BLMIS auditor, Friehling, regarding his failure to complete certain audit steps.
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According to paragraph 21 of AU Section 326 To be competent evidence regardless of its form must be both valid and relevant Indeed the validity of evi...View the full answer
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Related Book For 
Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics
ISBN: 978-0078025563
4th edition
Authors: Jay Thibodeau, Deborah Freier
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