When external auditors study consolidated economical statements, they follow particular requirements that govern group audits.Concentrate on aggregation risk: This is actually the chance that the entire of uncorrected and undetected misstatements exceeds group materiality. Auditors should set component efficiency materiality lessen than group effic

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شیر سماوری به عنوان یکی از پرکاربردترین تجهیزات در سیستم‌های لوله‌کشی و مخازن، نقشی کلیدی در کنترل و قطع‌وجصل جریان سیالات ایفا می‌کند. این نوع شیر که در دسته پلاگ ولو قرار می‌گیرد، با طراحی

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