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Expressing an opinion on the financial statements of and entity requires to follow several steps in common. They include Forming and opinion Concluding the evaluations

  1. Expressing an opinion on the financial statements of and entity requires to follow several steps in common. They include
  1. Forming and opinion
  2. Concluding the evaluations
  3. Conducting audit procedures,
  4. Collecting evidences,
  5. Evaluating the evidences

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