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When using standardized third-party practice aids, auditors should: Avoid modifying the recommended procedures. Modify or add procedures according to the specific facts and circumstances of
When using standardized third-party practice aids, auditors should:
Avoid modifying the recommended procedures.
Modify or add procedures according to the specific facts and circumstances of the audit engagements.
Modify or add procedures, but only when the practice aids are not designed for the client's industry.
Modify or add procedures, but only when the practice aids are outdated.
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