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What is Chile about?

The document outlines the audit standards established by the College of Accountants of Chile and the Institute of Auditors, detailing the responsibilities of independent auditors, the mandatory nature of these standards, and the relationship with international guidelines. It emphasizes the importance of professional training, independence, and adherence to generally accepted auditing standards in conducting audits. Additionally, it discusses the role of the Audit Committee and the necessity for auditors to

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