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3.1.7. Auditor’s Reports tes, specify their own auditing standards. With the enactment of the Sarbanes–Oxley Act of 2002 in the United States, auditing standards for public companies are promulgated by the Public Company Accounting Oversight Board.
Under <span>international standards for auditing (ISAs), the objectives of an auditor in conducting an audit of financial statements are
To obtain reasonable assurance about whether the financial statements as a whole a
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