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Question 19. The audit of the financial statements of a company is to be conducted in accordance with International Standards on Auditing (ISAs). Which of

Question 19. The audit of the financial statements of a company is to be conducted in accordance with International Standards on Auditing (ISAs). Which of the following statements is correct?
The auditor must comply with all requirements of all ISAs
In exceptional circumstances, the ISAs may override local legal or regulatory requirements
In exceptional circumstances, the auditor may depart from requirements of ISAs as long as this is documented
ISAs need only be applied where relevant in the circumstances

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