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besides the obvious element of a subject, for example a set financial statements, for an engagement carried out by a registered auditor to be classified
besides the obvious element of a subject, for example a set financial statements, for an engagement carried out by a registered auditor to be classified as an engagement, it must contain the following additional elements: O A. the availability of sufficient appropriate evedince O B. all of the above C. a three-party relationship D. suitable criteria on which assurance can be judged
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