Which of the following attributes most clearly differentiates a CPA who audits management's financial statements as contrasted to management?   a. Integrity b. Competence. c. Independence. d. Keeping informed on current professional developments.

Auditing: A Risk Based-Approach to Conducting a Quality Audit
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ISBN:9781305080577
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter1: Auditing: Integral To The Economy
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Which of the following attributes most clearly differentiates a CPA who audits management's financial statements as contrasted to management?
 
a. Integrity
b. Competence.
c. Independence.
d. Keeping informed on current professional developments.
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