Generate findings about the future. You cannot change yesterday.
If you wish to remember some facts, try intensely to forget them.
Auditing skills promote full employment for auditors.
If you laid all your sampling tests end to end, would they reach a conclusion?
Get your facts first, then you can properly arrange them.
An audit is just a flurry of activity without a program.
Audit opinions are plenty, implementations can be expensive.
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