If the PA does not issue an opinion or conclusion based upon the audit findings, why would

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If the PA does not issue an opinion or conclusion based upon the audit findings, why would a user request a specified audit procedures engagement?
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Related Book For  answer-question

Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133405507

13th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones

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