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English to Portuguese translations [PRO] Bus/Financial - Accounting / Auditing of internal control over financial reporting
English term or phrase:over-reliance
The Final Standard retains the provision that the auditor’s own work must provide the principal evidence for the auditor’s opinion. This is to balance the Board’s expressed concern about the possibility of over-reliance on the work of internal auditors and others, with the concern expressed by many commenters that prohibition on using the work of others in certain areas would drive unnecessary and excessive costs.