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Globally, the International Standards on Auditing (ISA) gave by the International Auditing a Assurance Standards Board (IAASB) is considered as the benchmark for review process.

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Globally, the International Standards on Auditing (ISA) gave by the International Auditing a Assurance Standards Board (IAASB) is considered as the benchmark for review process. Pra wards expect evaluators to follow the ISA or a neighborhood variety of the ISA

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