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xiaily xiaily
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It is important for the CPA to consider the competence of the clients' personnel because their competence has a direct impact upon the

▸ cost/benefit relationship of the system of internal control.

▸ achievement of the objectives of internal control.

▸ comparison of recorded accountability with assets.

▸ timing of the tests to be performed.
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Auditing and Assurance Services

Auditing and Assurance Services


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gronk44gronk44
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