The audit of a half-year financial report requires the same audit procedures as those performed during the annual financial report audit.

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The audit procedures for a half-year financial report are similar to those performed during an annual financial report audit. However, the extent of the procedures may vary depending on the nature and complexity of the company's operations and financial statements. Generally, the auditor will perform tests of controls, substantive procedures, and analytical procedures to assess the accuracy and completeness of the financial information presented in the half-year report.

The Audit of a Half-Year Financial Report Requires the Same