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Essay on Auditing as a negative activity

    “An audit is a negative activity. It produces nothing of tangible value, nor does it contribute to the general well being of society. The auditor does not create anything, but merely re-performs tasks that have already been undertaken by someone else.”
    Discuss and evaluate this statement, giving your views as to the extent of its validity and/or inaccuracy, with reasons.
    2000 words


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