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All of the Following Are the Standards Common to Auditors

Question 99

Multiple Choice

All of the following are the standards common to auditors and SAIs EXCEPT:


A) The auditor and the SAI must not be independent.
B) The auditor and the SAI must possess the required competence.
C) The auditor and the SAI must be independent.
D) The auditor and the SAI must exercise due care and concern in complying with the INTOSAI auditing standards.

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