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External auditor general

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It is generally held that external auditors require more documentation to the audited transactions than do the internal auditors - why, in your opinion, do the external auditors probe more deeply into the transactions than the internal auditors?

Is this due to the risk the external auditors have in the certification process?

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The expert examines external auditor general.

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In the OTA's own words in accordance with BM rules

In my opinion external auditors prove more deeply into the transactions of their clients compared to these clients' internal auditors because of the standards external auditors ...

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