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In this tutorial, Dr. Amanda White discusses the importance of board meeting minutes as evidence in auditing. She emphasizes that while textbooks and auditing standards highlight their significance, understanding what to look for and how to analyze the minutes is crucial. Dr. White introduces herself, mentioning her role as an audit educator at a major Australian university, and expresses her passion for preparing students for auditing careers worldwide. She highlights the board's function in ensuring accountability and governance, setting the stage for a deeper exploration of board meeting minutes in the auditing process.
