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An Auditor Uses Their Professional Judgement When Determining the Nature,timing

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Essay

An auditor uses their professional judgement when determining the nature,timing and extent of audit procedures to use for each audit.Explain why the nature,timing and extent of audit testing are crucial factors in every audit.


Definitions:

Occipital

Pertaining to the occipital lobe, a region of the brain responsible for processing visual information.

Localization

The concept that specific parts of the brain are associated with specific functions or behaviors.

Hertz

The unit of frequency in the International System of Units (SI), defined as one cycle per second.

Frequency

The rate at which something occurs over a particular period or in a given sample, often used in the context of waves or sound.

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