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Describe what is meant by the cycle approach to auditing. What are the advantages of dividing the audit into different cycles?

TASK

  1. Describe what is meant by the cycle approach to auditing. What are the advantages of dividing the audit into different cycles?
  2. Define what is meant by a management assertion about financial statements. Describe how PCAOB assertions and assertions in international and AICPA auditing standards are similar and different.

 

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