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Question 1.1. (TCO 1) Because of the risk of material misstatement, an audit of financial statements in accordance with generally accepted auditing standards should be planned and performed with an attitude of (Points : 5)
objective judgment.
independent integrity.
professional skepticism.
impartial conservatism.
Question 2.2. (TCO 2) When an auditor submits a document containing audited financial statements to a client, and those financial statements include supplementary information required by GAAP, the auditor may choose any of the following options, except (Points : 5)