What are flint's audit postulates?

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2026-02-02 00:20

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Flint's audit postulates are a set of principles that guide the conduct of audits to ensure their effectiveness and reliability. They emphasize the importance of independence, objectivity, and professional skepticism in the audit process. Additionally, the postulates highlight the need for comprehensive planning, thorough evidence gathering, and clear communication of findings to stakeholders. These principles aim to enhance the credibility and integrity of the auditing profession.

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