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According to the AICPA Code of Professional Conduct, the effectiveness of safeguards applied to reduce a threat to an acceptable level or to eliminate the

According to the AICPA Code of Professional Conduct, the effectiveness of safeguards applied to reduce a threat to an acceptable level or to eliminate the threat entirely would not depend on
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Facts and circumstances specific to a particular situation
How the safeguard interacts with a safeguard from another category
Policies and procedures a firm has in place to implement professional and regulatory requirements
Whether the stock of an attest client is traded on the NYSE

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