If a client uses an image processing system to scan documents and original documents are not retained, the auditor will want to consider the implications for the timing of procedures related to material account balances and transaction cycles.

Question

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The auditor needs to consider the implications because if original documents are not retained, it may affect the reliability and availability of audit evidence, thus impacting the timing and nature of audit procedures related to material account balances and transaction cycles.

If a Client Uses an Image Processing System to Scan