An auditor's preparation is divided into three levels of knowledge, skills, and disciplines. The highest level is

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An auditor's preparation is divided into three levels of knowledge, skills, and disciplines. The highest level is proficiency, followed by understanding and, finally, appreciation. What does it mean to have proficiency? An understanding? An appreciation?

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Internal Auditing: Principles And Techniques

ISBN: 9780894131677

1st Edition

Authors: Richard L. Ratliff, W. Wallace, Walter B. Mcfarland, J. Loeboecke

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