Thus, whereas AICPA standards cite two main purposes of audit documentation--providing the principal support for the audit report and aiding auditors in performing and supervising the audit--audit documentation serves an additional purpose in audits performed in accordance with GAGAS.
When audit documentation is done in accordance with GAGAS, it has three purposes.
Audit documentation under AICPA standards has just one purpose.
Organizations simply cannot change no matter what.
The boy is riding a bike.
SO2 and NOx emissions contribute to the problems in the atmosphere.
They think research is the best but its not necessary.
A man uses his cellphone in an empty area.
Clinton was made easy to despise because of the Flytrap scandal.