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Auditors need to check and see things for themselves. Reliance on the clients personnel is...

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Accounting

Auditors need to check and see things for themselves. Reliance on the clients personnel is an aid to, and not a substitute for, the auditors procedures Required With reference to the above statement and other relevant commonlaw rulings, discuss the requirements for an auditor to discharge their duty to exercise reasonable skill and care in an audit engagement.

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