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The independent auditors plan for an audit in accordance with GAAS is influenced by the possibility of material misstatements. The auditor will therefore conduct the

The independent auditors plan for an audit in accordance with GAAS is influenced by the possibility of material misstatements. The auditor will therefore conduct the audit

With the attitude that all evidence in support of assertions must be conclusive.

On the assumption of the unquestioned honesty of management.

On the assumption that management is dishonest.

With an attitude of professional skepticism.

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