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(d) ISA 230 Audit documentation' requires auditors to prepare audit documentation for an audit of financial statements on a timely basis. Explain the purpose of

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(d) ISA 230 Audit documentation' requires auditors to prepare audit documentation for an audit of financial statements on a timely basis. Explain the purpose of any FOUR (4) items that should be included on every working paper prepared by the audit team. (4 marks)

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