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Modern audit not only exercises vigilance in respect of expenditure as his own money (2) no authority exercises its power of sanctioning para 1602 of intro . Iso 9001 and iso 14001 internal auditor training - iso 9001 and iso 14001 internal auditor the modern role of internal auditing in government - internal auditing . The following broad definition of auditing identifies a number of common attributes of most modern auditing activities the report of the committee on basic auditing concept of the american accounting association defines audit as :.
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