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The audit report is the key product of the auditing and assurance process. what are the values, issues (Audit lag) , and what does the

The audit report is the key product of the auditing and assurance process. what are the values, issues (Audit lag), and what does the future of the audit report looks like.

I want a detail explaination about Audit Lag also.

how can they work around the issue of Audit lag?

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