Glossary/co auditing team

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co-auditing team

GlossaryCco-auditing team



Definitions

where two people audit each other alternately. There is also the three-way team, in which three people co-audit. This has the advantage of keeping altitude for each auditor, since in the triangle, none is being processed by anyone he is auditing.(SOS, Bk. 2, pp. 266-267)

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