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An Audit Establishes the Conformity of Assertions with Specified Criteria

Question 16

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An audit establishes the conformity of assertions with specified criteria.In an audit of a financial report, the criteria by which financial report assertions are judged are:


A) the ethical rules of conduct.
B) Australian Auditing Standards.
C) listing rules of the Australian Securities and Investments Commission.
D) applicable accounting standards.

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