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20. During the course of an audit, the auditors required additional research and consultation with specialists. This additional research and consultation is considered to be
20. During the course of an audit, the auditors required additional research and consultation with specialists. This additional research and consultation is considered to be A. An appropriate part of the professional conduct of the engagement B. A responsibility of the management, not the auditors C. A failure on the part of the auditors to comply with GAAS because of a lack of competence D. An unusual practice indicating that the auditors should not have accepted the engagement
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