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The Performance section of Principles Underlying an Audit Conducted in Accordance with Canadian Auditing Standards states that for auditors to obtain reasonable assurance, they need
The Performance section of Principles Underlying an Audit Conducted in Accordance with Canadian Auditing Standards states that for auditors to obtain reasonable assurance, they need to do all of the following except for:
a. Make sure all audit team members have adequate training
b. Obtains sufficient appropriate audit evidence
c. Identifies and assesses risks of material misstatement.
d. Determines and applies appropriate materiality levels.
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