The document has moved Auditor's Beware The name of the game has changed. Already been here?Enter your email address to login: SAS Nos. 104-111 have dramatically changed the rules of the game, as auditors now need to follow a subjective risk-assessment approach. At first glance, the standards indicate there is a great deal of subjectivity on behalf of the auditor, but that may be a little misleading, as explicit requirements have been added under the new standards. These new standards provide a methodology for performing an audit that is better defined then what previously existed.
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