What kinds of procedures do auditors use to get evidence related to contingencies, commitments, and subsequent events?

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What kinds of procedures do auditors use to get evidence related to contingencies, commitments, and subsequent events? When during the audit engagement process do auditors perform these procedures? Why?

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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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