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18. An independent auditor must have which of the following? A. A background in many different disciplines B. Technical training that is adequate to meet

18. An independent auditor must have which of the following?

A. A background in many different disciplines

B. Technical training that is adequate to meet the requirements of a professional

C. A pre-existing and well-informed point of view with respect to the audit

D. Experience in taxation that is sufficient to comply with generally accepted auditing standards

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