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A process by which a competent independent person / s objectively obtain and evaluates evidence regarding assertions about an economic activity or event for the
A process by which a competent independent persons objectively obtain and evaluates evidence regarding assertions about an economic activity or event for the purpose of forming an opinion about and reporting on the degree to which the assertion conforms to an identical set of standards
i The statement relates to the definition of the audit assurace
ii The statement relates to the definition of the audit committeee
iii. The statement relates to the definition of the auditing
iv The statement relates to the definition of the risk management
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