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Evidence from Audit Partner Switches on the Effects of Audit Partner Characteristics on Audit Quality Kris Hardier Assistant Professor Department of Accounting and Finance University of Antwerp 2000
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Evidence from an audit partner is documentation or information provided by the audit partner to support the findings and conclusions reached during an audit.
The entity undergoing the audit is typically required to file evidence from the audit partner.
Evidence from the audit partner can be filled out by compiling and organizing the relevant documentation and information related to the audit.
The purpose of evidence from the audit partner is to provide assurance of the accuracy and validity of the audit findings.
Information reported on evidence from the audit partner may include financial statements, supporting documentation, audit reports, and any other relevant information related to the audit.
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