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I’m 2 weeks out from my audit test and I am having some trouble remembering what’s applied in a non issuers review and a review on interim financial information. I know for a non issuers review you apply inquiry and analytical procedures, you don’t inquire of the predecessor auditor but you can if you want, no tests of internal control or fraud, do not have to obtain sufficient and appropriate evidence. What about evaluating going concern, inquiry of subsequent events, and inquiry of clients attorney? I’m pretty lost with what is required for review on interim financial information. Any help would be much appreciated!
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