Under a risk-based approach, every single year should start with a blank piece of paper and a

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Question:

Under a risk-based approach, every single year should start with a blank piece of paper and a fresh perspective, even with companies that you have been auditing for years. This concept can be violated if an auditor mindlessly follows the work papers from the previous audit. What acronym describes this issue?

A. SALY
B. ACA
C. CYLY
D. CANDP