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(a) Define the term 'audit evidence'. State the various areas that need to be comprised in gathering audit evidence. (b) In conducting an audit, the
(a) Define the term 'audit evidence'.
State the various areas that need to be comprised in gathering audit evidence.
(b) In conducting an audit, the auditor may obtain evidence through several procedures.
Explain these procedures and for each procedure, provide TWO (2) examples that the
auditor can use during the course of the audit. State the purpose of carrying out
the procedures.
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