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  2. RCCAWolfson0809C

    https://www.wolfson.cam.ac.uk/sites/default/files/2018-08/rccawolfson0809.pdf
    6 Nov 2009: An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. ... obtainable. Heritage assets are not depreciated since their long economic life and high residual value mean that any

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