The first standard of field work requires the performance of the audit by a person or persons

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The first standard of field work requires the performance of the audit by a person or persons having adequate technical training and proficiency as an auditor.
What are the various ways in which auditors can fulfill the requirement of the standard?

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Auditing and Assurance services an integrated approach

ISBN: 978-0132575959

14th Edition

Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley

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