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Audit Objectives Set Forth by the United States Comptroller General

Question 41

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Audit objectives set forth by the United States Comptroller General in Government Auditing Standards (GAS)differ from the AICPA view (GAAS)as discussed in Chapter 12.Explain briefly how GAS audits might meet the information needs of taxpayers better than GAAS audits.Make clear what the two sets of objectives cover.

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