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ASA 720 - The Auditor's Responsibilities Relating to Other Information - December 2015
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Documentation
- In addressing the requirements of ASA 230[4] as it applies to this Auditing Standard, the auditor shall include in the audit documentation:
- Documentation of the procedures performed under this Auditing Standard; and
- The final version of the other information on which the auditor has performed the work required under this Auditing Standard.
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