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Can independent external auditors inquire into or examine bank deposits during the course of the audit? (Philippine context) No because of the absolute nature of
- Can independent external auditors inquire into or examine bank deposits during the course of the audit? (Philippine context)
- No because of the absolute nature of secrecy
- yes, anytime
- No, unless the auditor has reason to believe that bank fraud exists
- Yes, in the regular audit of the bank, with conditions.
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