12.20 Explain the difference between limitation of scope and disagreement with those charged with governance....

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12.20 Explain the difference between limitation of scope and disagreement with those charged with governance. 12.1 At the conclusion of the audit, the wrap-up process involves: L01 (a) revisiting open review notes, to-do items and open audit procedures. (b) review of proper and complete execution of planned audit procedures. (c) determination that all necessary matters have been appropriately considered

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