Auditors should consider the results of previous audits and attestation engagements and follow up on known significant findings and recommendations that directly relate to the subject matter of the attestation engagement being undertaken.
There are usually multiple auditors that handle attestation engagements.
mnli hypothesis: There are usually multiple auditors that handle attestation engagements. premise: Auditors should consider the results of previous audits and attestation engagements and follow up on known significant findings and recommendations that directly relate to the subject matter of the attestation engagement being undertaken.