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Mr. Rashid took up his first audit assignment to audit the financial statements of Al Maher Enterprises SAOG after his training period. The audit process

Mr. Rashid took up his first audit assignment to audit the financial statements of Al Maher Enterprises SAOG after his training period. The audit process was planned and conducted. Which one of the following professional aspects could have been used to complete the audit process?

a. Behavior

b. Skepticism

c. Judgment

d. Planning

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