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The decisions made by the auditor in completing the audit are usually crucial to the ultimate outcome of the audit Moreover, the conclusions reached by

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"The decisions made by the auditor in completing the audit are usually crucial to the ultimate outcome of the audit Moreover, the conclusions reached by the auditor at this stage often have a direct impact on the opinion to be expressed on the financial statements". State whether you agree or disagree with this statement, giving reasons to support your position (6 marks)

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