Some of the GAAS require certain statements in all audit reports (explicit), and others require statements only

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Some of the GAAS require certain statements in all audit reports (“explicit”), and others require statements only under certain conditions (“implicit”). Which of the following is always an explicit feature of the reporting standards? Standards

a. GAAP

b. Consistency

c. Disclosure

d. GAAS

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Auditing An International Approach

ISBN: 978-1259087462

7th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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