However, regardless of how far the acquisition has advanced, at a minimum the auditor should always ascertain whether senior managers and users were involved in the project's initiation.
Auditors should only focus on current performance without regard to project launches.
mnli hypothesis: Auditors should only focus on current performance without regard to project launches. premise: However, regardless of how far the acquisition has advanced, at a minimum the auditor should always ascertain whether senior managers and users were involved in the project's initiation.