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How does an auditor make the following representations when issuing the standard auditors report on comparative financial statements? Examination of evidence on a test basis

How does an auditor make the following representations when issuing the standard auditors report on comparative financial statements?

Examination of evidence on a test basis

Consistent application of accounting principles

a.

Explicitly

Explicitly

b.

Implicitly

Implicitly

c.

Implicitly

Explicitly

d.

Explicitly

Implicitly

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