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If an auditor's independence is impaired during an audit, an adverse opinion will be issued.
E-Mail Messages
Digital messages sent through electronic mail systems.
External Customers
Individuals or entities outside of an organization that receive its products or services.
Official Instructions
Directives or guidelines issued by an authoritative body or individual, expected to be followed accurately.
Procedures
Established methods for conducting operations or tasks within an organization, designed to achieve consistency and efficiency.
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