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A Common Audit Inspection Methodology (“CAIM”), initially developed within the framework of the European Audit Inspection Group (“EAIG”), is now managed by the CEAOB (Committee of European Auditing Oversight Bodies).  AQU employs CAIM as part of their AQU inspection process. Published methodologies in respect of CAIM are available in the ‘Guidelines/opinions’ section of the CEAOB publications website. See link here