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Reference in a Group Auditors' Report to the Fact That

Question 26

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Reference in a group auditors' report to the fact that part of the audit of group financial statements was performed by component auditors most likely would be an indication of


A) Division of responsibility between the auditors who conducted the audits of the components of the group financial statements.
B) The portion of the group statements audited by the component auditors not being considered material.
C) Group auditors' recognition of the component auditors' competence, reputation, and professional certification.
D) Different opinions the auditors are expressing on the components of the financial statements that each audited.

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