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Which of the following is not done during the client acceptance and retention phase of planning? Obtain an understanding of the internal control system. Obtain

Which of the following is not done during the client acceptance and retention phase of planning?

Obtain an understanding of the internal control system.

Obtain and review preliminary financial statement information.

Consider the need for specialized skills on the engagement.

Ensure that the firm has sufficient resources to complete the engagement in a timely manner.

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