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Jones and Co. CPA's, performed an audit in which it did not follow generally accepted auditing standards in their auditing of receivables, thereby violating the

Jones and Co. CPA's, performed an audit in which it did not follow generally accepted auditing standards in their auditing of receivables, thereby violating the fifth General Standard of AICPA's Attestion Standards . Which of the 6 Elements of Quality Control was deficient at Jones and Co.?

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