Why are auditors drafts of adjusting entries and note disclosures near the end of the audit always

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Why are auditors’ drafts of adjusting entries and note disclosures near the end of the audit always labelled “proposed”?

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Auditing An International Approach

ISBN: 978-0071051415

6th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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