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Which of the following is not a feature common to both audits under PCAOB standards and GAGAS standards? A. Both include assurance on the financial

Which of the following is not a feature common to both audits under PCAOB standards and GAGAS standards?

A. Both include assurance on the financial statements.

B. Both include reports on compliance with applicable laws and regulations.

C. Both include reports on internal controls.

D. Both follow written, established criteria in the conduct of the audit.

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