Auditors perform audit procedures to obtain audit evidence that will allow them to draw reasonable conclusions on whether the client’s financial statements follow Generally Accepted Audit Principles (GAAP) and/or International Financial Reporting Standards (IFRS). How do auditors address the risk of material misstatement? Especially for internal auditors who must satisfy management of their value to their organizations, audit evidence and documentation are a hot topic for discussion at this Internal Auditors Roundtable forum.

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