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Professional skepticism: A snapshot of provisions in the standerds on auditing

Professional skepticism: A snapshot of provisions in the standerds on auditing - 2012 - 65-69

The standards on Auditing (SAs) contain objectives, requirements and application and other explanatroy material that are designed to support tha auditor in obtaining resonable assurance. The SAs require the auditor to exercise professional judgment and maintain professional skepticism throughout thepalnning and performanceof the audit.

Subjects--Index Terms: AUDITING

National Library of Medicine Call No.: 657.45

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