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Which of the following elements underlies the application of generally accepted auditing standards, particularly the standards of fieldwork and reporting? (A) Internal control. (B) Corroborating

Which of the following elements underlies the application of generally accepted auditing standards,

particularly the standards of fieldwork and reporting?

(A) Internal control.

(B) Corroborating evidence.

(C) Quality control.

(D) Materiality and relative risk.

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