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Introduction: Public Accounting Firm Inspection Report you are Evaluating A) What firm are you examining | What is the date of the inspection report? B) What was the scope of the Inspection (e.g., how many offices, how many audits, etc.) C) Why are these terms relevant to audits and to the PCAOB Inspection Process • Sufficient Audit Evidence • Appropriate Audit Evidence • Due Care • Professional Skepticism • Audit Deficiency in a PCAOB Inspection • Firm Quality Control (QC)
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