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What are the final steps that the auditor must perform in order to wrap up the audit (before the issuance of the opinion letter)?In your

What are the final steps that the auditor must perform in order to wrap up the audit (before the issuance of the opinion letter)?In your opinion, which step(s) are the most crucial?Why? What happens if the client and the auditor disagree as to the outcome of the audit?

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