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CHAPTER 22 Professional Ethics Schedules to the Act Acts or omissions which comprise professional misconduct within the meaning of Section 22 of the Chartered Accountants Act are defined in two Schedules
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Initial pages-audit-pm refers to the first set of pages in the audit report that provide an overview of the audit process and findings.
The audit team or auditors are required to file the initial pages-audit-pm.
To fill out initial pages-audit-pm, the audit team must summarize the audit process, key findings, and recommendations in a clear and concise manner.
The purpose of initial pages-audit-pm is to provide stakeholders with a high-level overview of the audit process and findings.
The initial pages-audit-pm must include a summary of the audit objectives, scope, methodology, key findings, and recommendations.
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