Is a memo that explains the rationale for an auditor's conclusion about the correctness of an account

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Is a memo that explains the rationale for an auditor's conclusion about the correctness of an account balance considered an audit document?

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Auditing a business risk appraoch

ISBN: 978-0324375589

6th Edition

Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston

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