What is an Audit Request List or PBC Request List?

If you are a new auditor or being subjected to an audit for the first time, then you may have heard a reference to an "Audit Request List" or "PBC Request List". The two can be used interchangeably, for the purpose of this article, we will use "PBC Request List". You may be asking yourself "what is a PBC Request List?", but don't worry, you're not the first, and you won't be the last to ask that question. Firstly, the acronym PBC stands...

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