Question: Practitioner must have adequate technical training and attest function proficiencyPractitioner must have adequate knowledge in subject matterSubject matter of engagement must be able to be

Practitioner must have adequate technical training and attest function proficiencyPractitioner must have adequate knowledge in subject matterSubject matter of engagement must be able to be evaluatedAdequate planning, assistance and supervision is requiredThe report must identify the subject matter and character of the auditThe report must state the conclusion of the practitioner

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