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In today's tutorial, Dr. Amanda White discusses the significance of board meeting minutes within auditing practices. She emphasizes that minutes serve as crucial evidence for auditors, guiding them on what to look for and how to analyze the documents effectively. Dr. White introduces the role of the board in fostering accountability and governance, setting the stage for a deeper exploration of board meeting minutes. As an experienced educator in auditing at an Australian university, she is passionate about helping aspiring auditors by creating valuable resources. The session aims to equip viewers with the necessary tools to utilize board meeting minutes in their auditing work.