What additional considerations are in order when auditors plan to audit account balances at an interim date

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What additional considerations are in order when auditors plan to audit account balances at an interim date several weeks or months before the client’s fiscal year-end date?

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Auditing An International Approach

ISBN: 978-0071051415

6th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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