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Client Facilities Tour. When an auditor has accepted an engagement from a new client who is a manufacturer, it is customary for the auditor to

Client Facilities Tour. When an auditor has accepted an engagement from a new client who is a manufacturer, it is customary for the auditor to tour the client's plant facilities. Discuss the ways in which the auditor's observations made during the course of the plant tour would be of help in planning and conducting the audit

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