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what is the different between planning in interim audit period
and in fininal period?
Thank you on advance.The interim audit usually concentrates on testing the internal control system, so planning an work is directed towards that.
The final audit concentrated on the assertions made by the figures in the FS and also assessing the figures at the FS level. There planning is directed at ensuring there is sufficient appropriate audit evidence to draw the conclusion (if possible) the the FS do not contain a material misstatement.
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