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CAS 200 Explains That as Part of General Qualifications and Conduct,the

Question 61

Multiple Choice

CAS 200 explains that as part of general qualifications and conduct,the auditor should exercise due care in the performance of all aspects of auditing.Which of the following is an illustration of due care?


A) having an objective state of mind and independence from the client
B) having formal education and practical experience in the conduct of auditing
C) issuing a standard audit report using the CPA Canada Handbook specified wording
D) considering the completeness of the working papers

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