(A) To provide a basis for review of audit work
(B) To provide a basis for subsequent audits
(C) To ensure audit work is being carried out as per programme
(D) To provide a guide for advising another client on similar issues
(A) To provide a basis for review of audit work
(B) To provide a basis for subsequent audits
(C) To ensure audit work is being carried out as per programme
(D) To provide a guide for advising another client on similar issues
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