International standards for auditing have been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants
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3.1.7. Auditor’s Reports rent forms in different jurisdictions, but the basic components, including a specific statement of the auditor’s opinion, are similar. Audits of financial statements may be required by contractual arrangement, law, or regulation.
<span>International standards for auditing have been developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants. These standards have been adopted by many countries and are referenced in audit reports issued in those countries. Other countries, such as the United States, specify their own auditin
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