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Where do auditors get the information for the audit?

Three types of sources are used during an audit:

  • Internal information from the client (prepared documents, results of consultations, surveys, internal employee focus groups).
  • Ready-to-use (secondary) information on the market (results of marketing studies, industry press, the internet, official information, etc.).
  • Field information (results of studies with consumers, market experts and competitors (mystery shopping, observations, blind interviews), retail and wholesale audit, etc.).
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