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32. Attestation engagements do not always require the practitioner to 1. Be independent. 2. Express a conclusion. 3. Consider financial information. 4. Collect audit evidence.

32.

  1. Attestation engagements do not always require the practitioner to 
     1. Be independent. 
     2. Express a conclusion. 
     3. Consider financial information. 
     4. Collect audit evidence. 

    A.

    1, 2, and 3

    B.

    1, 3, and 4

    C.

    2, 3, and 4

    D.

    1, 2, and 4

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