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An auditor must be independent in appearance and fact. Which of the following is not an aspect of practical independence? a. auditor has complete control

An auditor must be independent in appearance and fact. Which of the following is not an aspect of practical independence?

a. auditor has complete control over assigning personnel to audit b. management cooperates in allowing auditor access to all evidence c. client negotiates a lower adjustment to financial statements d. auditors show no loyalty to client when preparing their report

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