Why auditors need to attain audit evidence, Financial Management

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Why auditors need to attain audit evidence

When significant fluctuations/unexpected relationshipsare identified which are inconsistent with  other  relevant  information  or  that  deviate  from  predicted  patterns,  auditors  must investigate and obtain adequate explanations and appropriate corroborative evidence.Auditors need to attain sufficient appropriate audit evidence that information being used for analytical procedures is reliable.

 


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