The auditor can perform an agreed-upon procedure attest engagement provided that: (a) The auditor is independent (b)
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The auditor can perform an agreed-upon procedure attest engagement provided that:
(a) The auditor is independent
(b) The auditor and the specified parties agree upon the procedures performed or to be performed by the practitioner
(c) The specific subject matter to which the procedures are to be applied is subject to reasonably consistent measurement
(d) The procedures to be applied to the specific subject matter are expected to result in reasonably consistent findings using the criteria.
(e) All of the above
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Related Book For
Auditing Assurance Services And Forensics A Comprehensive Approach
ISBN: 9783319905204
1st Edition
Authors: Felix I. Lessambo
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