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(Appendix)Which of the Following Is Not an Attestation Standard

Question 107

Multiple Choice

(Appendix) Which of the following is not an attestation standard?


A) The practitioner must obtain sufficient evidence to provide a reasonable basis for the conclusion expressed in the report.
B) The practitioner must identify the subject matter or the assertion being reported on and state the character of the engagement.
C) The practitioner must adequately plan the work and must properly supervise any assistants.
D) A sufficient understanding of the client's internal controls shall be obtained to plan the engagement.

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