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The 21st Century Public Company Audit Conceptual Elements of KPMG Global Audit Methodology Timothy B. Bell Mark E. Beecher Ira Solomon Auditee 21st Century Public Company Audit Conceptual Elements
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Conceptual elements of refers to the fundamental ideas or principles that form the basis of a concept or system.
The individuals or organizations responsible for developing or implementing the concept are required to file conceptual elements.
Conceptual elements can be filled out by outlining the key components, defining the main concepts, and providing examples or illustrations.
The purpose of conceptual elements is to clarify and communicate the underlying principles or ideas of a concept or system.
Information such as definitions, key components, examples, and illustrations must be reported on conceptual elements.
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