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The auditor needs to be attuned to a ) the results of firms in other industries, and how they compare to the client b )
The auditor needs to be attuned to a the results of firms in other industries, and how they compare to the client b changes in an auditor, and tailor the audit to the circumstances that the auditor finds c certain profitability ratios only d changes in an audit client, and tailor the audit to the circumstances that the auditor finds
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