auditing is the process after?
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The auditor starts to develop the audit program to define the audit testing procedures. This step occurs after the audit has been assigned and where applicable, typically involves a review of the results from the last time an audit of the area occurred.
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The auditor starts to develop the audit program to define the audit testing procedures. This step occurs after the audit has been assigned and where applicable, typically involves a review of the results from the last time an audit of the area occurred.
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