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Which of the following statements regarding the scope and authority of International Standards on Auditing ( ISAs ) is correct? Please select the right answer.
Which of the following statements regarding the scope and authority of International Standards on Auditing ISAs is correct?
Please select the right answer.
ISAs need only be applied where relevant in the circumstances
Departure from an ISA requirement can never be justified
ISAs are to be applied to audits of historical financial information and to assurance engagements
ISAs override local legislation and regulatory requirements that govern an audit
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