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AUDIT QUALITY - IFAC

AUDIT QUALITY - IFAC

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J Using the work of others, particularly in the context of group audits, to ensure that auditors are satisfied that there is an appropriate basis on which to use the work of others, and to use others only when it is appropriate to do so. J Auditor communications and reporting, to emphasize the importance of open and constructive dialogue

  Quality, Importance, Audit, Constructive, Particularly, Quality audit

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