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11- Before accepting (or continuing with) an engagement the auditor must: A) establish whether the preconditions for an audit are present B) establish that there
11- Before accepting (or continuing with) an engagement the auditor must: A) establish whether the preconditions for an audit are present B) establish that there is a common understanding between the auditor and management and, where appropriate, those charged with governance. C) Both A\&B D) None
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