The External Auditor: a. Tests the underlying transactions that form the basis of the financial statements. In

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The External Auditor:

a. Tests the underlying transactions that form the basis of the financial statements. In this way they may form an opinion on whether or not these statements show a true and fair view.

b. Tests the underlying transactions that form the basis of the financial statements. In this way they may ensure that these statements show a true and fair view.

c. Tests the underlying transactions that form the basis of the financial statements. In this way they may form an opinion on whether or not these statements show a true view.

d. Tests the underlying transactions that form the basis of the financial statements. In this way they may state that these statements show a true and fair view.

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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