What is an ―interim audit‖?

Auditing and Assurance Revision Questions and Answers

This is an audit carried out within the financial year, normally after six to nine months after the start of the financial period. The auditor carries out some audit while leaving the bulk of the work to be audited in a final audit.

The results of audit tests carried out during the interim audit form part of final audit, since they will be subjected to further tests at the final audit stage.

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