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In differentiating the role of a preparer versus an auditor, which of the following more...

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Accounting

In differentiating the role of a preparer versus an auditor, which of the following more closely relates to a preparer? (Select all that apply.)

  • Maintains a questioning mind and thoroughly investigates evidence presented.
  • Ensures information in the financial statements complies with the applicable financial reporting framework.
  • Designs, implements, and maintains internal control over financial reporting.
  • Provides access to all records, documentation, and personnel relevant to the financial statement preparation.

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