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43. The principles established by Justice Moffitt in the Pacific Acceptance case do not include: auditors are watchdogs but not bloodhounds. auditors must properly document

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43. The principles established by Justice Moffitt in the Pacific Acceptance case do not include: auditors are watchdogs but not bloodhounds. auditors must properly document procedures used. auditors have a duty to use reasonable skills and care. auditors must audit the whole year. 9.0.5.5\

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