Explain the organization’s and the auditor’s responsibilities for an audit…

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a. Explain the organization’s and the auditor’s responsibilities for an audit

b. Discuss reasons for performing different types of audits

c. Understand the importance of planning an audit and distinguish the steps

involved

d. Explain and apply the auditing standards, practice and process of auditing to

practical situations

e. Identify and evaluate the risks inherent in an audit, and report on current

auditing issues

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