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PCAOB Auditing Standard 1001.01 states that In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor

PCAOB Auditing Standard 1001.01 states that "In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors."

All of the Public Company Accounting Oversight Board (PCAOB) standards are available at www.pcaobus.org.

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