What are the main evidence-gathering procedures that are left until the last part of the engagement? Why

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What are the main evidence-gathering procedures that are left until the last part of the engagement? Why are these procedures done as late as possible in the engagement?

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Related Book For  answer-question

Auditing An International Approach

ISBN: 978-1259087462

7th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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