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AUE3702 LATEST EXAM PACK 2021. Substantive Procedures And Finalising An Audit. Review the procedures performed by management to identify events after the balance sheet date. (1½) 2. Inspect minutes of the shareholders, board of directors, audit committee and board committee meetings, for the period after year-end, and enquire on relevant matters where the minutes are not available. (1½) 3. Review the latest interim financial statements, budgets, cash flow forecast, management reports etc ...

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