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The general group of the 10 PCAOB Auditing standards requires that:

1) the auditors maintain an independent mental attitude

2) the audit be conducted in conformity with generally accepted accounting principles

3) assistants, if any, be properly supervised

4) the auditors obtain an understanding of internal control

Accounting Basics, Accounting

  • Category:- Accounting Basics
  • Reference No.:- M9404471

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