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Scope of an external audit is determined by the auditor having regard of the following:

1. ISA (International Standards of Auditing)

2. I.F.R.S and I.A.S

3. Local Laws (Companies Act 2017) &

4. Scope defined by

(4-a) Professional bodies like ICAP & ACCA

(4-b) Terms of an audit engagement as per ISA 210

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owner: Shaun2099 - (no access) - H1 BasicConcepts.pdf, p5


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