Why does the engagement partner review all the audit documentation as a starting point in forming an

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Why does the engagement partner review all the audit documentation as a starting point in forming an opinion on whether the financial statements are fairly presented?

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...
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Auditing An International Approach

ISBN: 978-1259087462

7th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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