Why do auditors often consider it desirable to perform audit tests throughout the year rather than wait

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Why do auditors often consider it desirable to perform audit tests throughout the year rather than wait until year-end?
List several examples of evidence that can be accumulated before year-end

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Auditing and Assurance services an integrated approach

ISBN: 978-0132575959

14th Edition

Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley

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