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Which of the following does not directly relate to an auditor's responsibility for having appropriate competence and capabilities to perform the audit? A) Participating in

Which of the following does not directly relate to an auditor's responsibility for having appropriate competence and capabilities to perform the audit?

A) Participating in continuing professional education

B) Gaining experience through hands-on practice

C) Obtaining reliable documentary evidence

D) Attending on-the-job training

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