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21 The concept of reasonable assurance indicates that the auditor is: . not an insurer of the correctness of the financial statements, not responsible for
21 
The concept of reasonable assurance indicates that the auditor is: . not an insurer of the correctness of the financial statements, not responsible for the fairness of the financial statements. responsible only for issuing an opinion on the financial statements. responsible for finding all misstatements. in 22 nainte sound
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