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In AICPA professional standards, the word should indicates an (a) A. Interpretive suggestion that does not constitute a professional requirement. B. Unconditional requirement with which

In AICPA professional standards, the word should indicates an (a) A. Interpretive suggestion that does not constitute a professional requirement. B. Unconditional requirement with which the auditor is obligated to comply. C. Presumptively mandatory requirement from which the CPA may depart in rare circumstances. D. Recommendation that has no authoritative status.

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