a includes information contained in the underlying the financial statements and information obtained from other sources. O Audit, vouchers O Auditing, records O Audit evidence, accounting records O Evidence, statistical records
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2 Audit evidence, which is cumulative in nature, includes audit evidence obtained from audit procedures performed during the course of the audit and may include audit evidence obtained from other sources, such as pre- vious audits and a firm's quality control procedures for client acceptance and continuance.
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