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Hi,
There is this line in Kaplan study text under “overall review of the FS” heading“The auditor should ensure that initial assessments made at the start of the audit are still valid in the light of the information gathered during the audit”
Can you kindly explain the meaning of this line.
RegardsPlease can you post to the tutor forum if it’s a tutor’s answer you’re wanting.
But as I’m here … it means reassessing the professional judgements made at the planning stage e.g. materiality and inherent risk.
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