Question: A function of audit documentation is that it should contain evidence of significant items. Which of the following items would be omitted from the list

A function of audit documentation is that it should contain evidence of significant items. Which of the following items would be omitted from the list of significant items to report on?
Question 11 options:
Accounting for unusual transactions
Adjustments for industry-specific standards
Selecting appropriate accounting principles
Transactions involving accounting estimates

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