The Statements on Auditing Standards issued by the Auditing Standards Board Question content area...

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Accounting

The Statements on Auditing Standards issued by the Auditing Standards Board
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Part 1
A.
are optional guidelines which an auditor may choose to follow or not follow when conducting an audit.
B.
are regarded as authoritative literature.
C.
mandate the amount of evidence that must be obtained.
D.
must be followed in all situations.

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