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The firm of Banta, Brown, and Burgess, CPAs, requires that audit documentation contain the initials of the preparer and the reviewer in the top right-hand

The firm of Banta, Brown, and Burgess, CPAs, requires that audit documentation contain the initials of the preparer and the reviewer in the top right-hand corner. This procedure provides evidence of professional concern regarding which generally accepted auditing standard?

Multiple Choice

  • Adequate planning and supervision.

  • Independence.

  • Adequate technical competence and capabilities.

  • Gathering sufficient competent evidence.

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