The "performing audit tests" phase of the audit is also referred to as performing the fieldwork.

Name: The "performing audit tests" phase of the audit is also referred to as performing the fieldwork.
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The "performing audit tests" phase, often called performing the fieldwork, involves auditors conducting various tests and procedures on the financial information provided by the entity to verify its accuracy and compliance with accounting standards.

The "Performing Audit Tests" Phase of the Audit Is Also