Auditors should consider the results of previous audits and attestation engagements and follow up on known significant findings and recommendations that directly relate to the subject matter of the attestation engagement being undertaken.
When a current attestation engagement is underway, an auditor should review the results of previous audits and engagements to reference any significant findings that relate to the current engagement.
Attestation engagements and audits are always unprepared, this is the reason why auditors need to research previous audits.
"I can't tell you any more than that."
These people are angels.
Sunshine is glowing on a smiling infant who is 10 years old.
Two boys are sitting at home playing chess.
My mother refused to buy a gun for my brother.
A man is near a cart.