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The auditor must obtain sufficient appropriate audit evidence in performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under

  • The auditor must obtain sufficient appropriate audit evidence in performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The appropriate audit evidence required by this standard may be obtained, in part, through:

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Analytical procedures.

Proper planning of the audit engagement.

Flowcharting of the internal control structure.

Audit documentation.

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