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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Related Book For
Auditing An Assertions Approach
ISBN: 9780471134213
7th Edition
Authors: G. William Glezen, Donald H. Taylor
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