Standard Terms in Audit
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- Auditee claim/statement
- Present
- Not present
- Planned
- Tested (how)
- Not tested (why)
- Observed
- Verified (how)
- Not verified
- New requirement
- Requirement changed
- Requirement cancelled
- Failed to meet requirement
- Resource not available
- Insufficient evidence
- Access denied
- Personnel unavailable
- Lack of time
- Standard Terms in Audit
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