Internal Audit Work Performance | Auditors are aware of the payroll accounting system The audit assignment starts with the issuance of the engagement letter by the auditor to the client’s management. |
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| 0.691 |
0.668 | |||||
During strategic planning the auditors have to understand the entity. | 0.559 | ||||
During strategic planning, the auditors have to identify risk areas | 0.526 |