Critical review of the judgment exercised at ...

Critical review of the judgment exercised at every level of supervision is related to the effective policies that the auditor will plan the work and properly supervise assistants. 

In relation to governance, the auditor is required to inform governance about significant errors discovered by the auditor and then corrected by management. And during a financial statement audit, vis-a-vis significant deficiencies, and auditor should indicate that the purpose is to report on financial statements and not to provide assurance on the internal control.

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