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Third parties rely on working papers to conclude the intended transaction.
What should the auditor do in case of high risk?
Auditors should provide access to working papers unless they are legally required to do so.
Third parties who wish to obtain information should request it from the … []. directly.
Working papers are prepared by the…
Perform procedures to ensure that a subpoena is valid…
When is obtaining a warrant legal?
SAPS must hand a copy of the …[]. upon demand of any person whose rights have been affected in terms of search and seizure.
SARS may require a reasonable explanation of relevant material from a person.
A warrant will be issued by a magistrate or judge if there is reason to believe that someone is in possession of an item required as evidence, the SAPS may