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The auditor must identify and communicate those circumstances in which such principles have not been consistently observed in the current period in relation to
The auditor must identify and communicate those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period. This is included in the a. General Standards in GAAS b. Fieldwork Standards in GAAS 4 c. Reporting Standards in GAAS d. Not Included in GAAS Next page
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