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(TCO D) The conceptual framework for the AICPA Independence standards can best be characterized as: amodel to prevent fraud from occurring. an approach to identify

(TCO D) The conceptual framework for the AICPA Independence standards can best be characterized as:

amodel to prevent fraud from occurring.

an approach to identify threats to independence.

an approach to identify fraud risks.

amodel to assist controllers in dealing with differences of opinion with top management on accounting issues.

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