to restate the facts of cases. Rather, it is the principles from the cases which are important. The facts of a case will, however we important when you want to wfew wirect pa: ai eis with the case or distinguish the case as*. on its facts we sure to use ATV mate. ial to arow? your vint ..s the ATu auditor is under a Lya! ouligation to to.low pubic / advice, so i. you can structure . our ar-ument using this ateria: it may be enou h to persu_ve a , runny auditor. Ad auditors are not bound to 0now our jew of precedent but the, are bound to .oflow their own internal rulings anu procedures