The auditors understanding of the accounting system is documented to substantiate: (a) the truth and fairness of
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The auditor’s understanding of the accounting system is documented to substantiate:
(a) the truth and fairness of the financial statements.
(b) adherence to requirements of management.
(c) compliance with Auditing Standards.
(d) conformity of the accounting records with any applicable Accounting Standards.
Choose the best answer.
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