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7: Professional DecisionMaking To achieve audit quality, auditors must make quality decisions throughout the audit...

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Accounting

7: Professional DecisionMaking

To achieve audit quality, auditors must make quality decisions throughout the audit process. What are the characteristics of quality audit decisions?

8: Auditor independence

Why is it important that users perceive auditors to be independent? What is the difference between being independent in fact and being independent in appearance?

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