The first general standard of generally accepted auditing standards states that a. An independence in mental attitude

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The first general standard of generally accepted auditing standards states that

a. An independence in mental attitude is to be maintained.

b. Due professional care is to be exercised. The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor.

d. The work is to be adequately planned.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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