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In Accordance with ISAE 3000 There Are a Number of Factors

Question 3

Multiple Choice

In accordance with ISAE 3000 there are a number of factors an auditor should consider before accepting an assurance engagement. Which of the following is NOT a factor mentioned?


A) The relevant ethical requirements are met, including independence.
B) There is a rational purpose for the engagement.
C) The auditor is certain the report will be understood.
D) None of the above, they are all factors that should be considered.

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