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8. Competence as an independent auditor includes all of the following except: A. having the technical qualications to perform an engagement. B. possessing the ability

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8. Competence as an independent auditor includes all of the following except: A. having the technical qualications to perform an engagement. B. possessing the ability to supervise and evaluate the quality of staff work. C. guaranteeing the accuracy of the work performed. D. doing additional research or consulting others

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