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Why do audit inquiries from auditors sometimes differ on similar situations?

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Why do audit inquiries from auditors sometimes differ on similar situations?

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Audits are conducted on a case-by-case basis. Inquiries may differ depending upon the circumstances of the case. If matters are not resolved with the auditor to your satisfaction, please write either P. Allen Butler, III, Auditing Branch Manager, or Anne Meister, Esq., Register of Wills, and request an administrative review. Please note that a request for administrative review will not stay the response period.

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