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what does the examiner look for when we asked what matters to consider and what audit evidence would we find relating question on standards?
particularly on the audit evidence- what are we looking for? do we base the evidence on the assertions or what the standard in question states?“do we base the evidence on the assertions or what the standard in question states?” – both really
You need to be aware of the requirements of the standard and then you need to determine what evidence you should expect to see on the audit file that will support the assertions leading to the correct and appropriate treatment according to the standard
OK?
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