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Auditor Auditing Procedures

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Should an auditor use the same audit procedures every year?

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Solution Summary

This solution explains if an auditor should use the same audit procedures every year. A detailed explanation is provided.

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An auditor should never, ever use the same audit procedures consistently, year after year. When auditors use the same procedures, the employees and management alike begin to know what to expect from the auditor. They begin to know which areas the auditor will spend the most time testing and the basic things that the auditor will look for. This is detrimental ...

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