Once the auditor has planned the application of audit data analytics, the auditor should
Once the auditor has planned the application of audit data analytics, the auditor should start reviewing, checking and analyzing the accounting books, notes and financial statements as per the provisions of US GAAP (US Generally Accepted Accounting Principles). After this, the auditor comes to a conclusion and gives the Qualified Audit Opinion based on the true and fair view and also the correctness of these financial statements and mentions the decision in the final audit report by certifying the information in the financial statements as correct or not.
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