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In the audit of a corporate tax return, the CRA auditor should demonstrate competence in the use of _______. A. standard personal and corporate tax

In the audit of a corporate tax return, the CRA auditor should demonstrate competence in the use of _______.

A. standard personal and corporate tax preparation software

B. database management software for the use of client-based research

C. the Income Tax Act and accompanying regulations

D. external databases that contain economic statistics

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