In most cases, the accept/reject decision for an audit client is made six to nine months before the client's fiscal year-end.
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Q9: Intended users should have no effect on
Q10: Immediately after accepting an audit engagement, auditors
Q11: An engagement letter constitutes a legal contract
Q12: For a continuing client, evaluating the integrity
Q13: The "performing audit tests" phase of the
Q15: An auditor is not obligated to perform
Q16: A CPA firm should address the acceptability
Q17: Typically, the more able and experienced the
Q18: SAS 73 covers the use of a
Q19: An engagement letter is a required step
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