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Question - Audit working papers are an integral part of an examination in accordance with international standards on auditing. These documents are very important and need to be well taken care of in the auditing process. Upon completing an audit process, the auditors should issue an opinion on the client's financial statements.
Required -
(a) Describe THREE (3) functions of the audit working papers.
(c) Explain TWO (2) conditions for the issuance of unqualified opinion on the financial statements.
(e) Explain the purpose of key audit matters in the auditor's report and how it should be described.
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