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  3. which element(s) is/are pervasive to the applicati

Which element(s) is/are pervasive to the application of generally accepted auditing standards, particularly the standards...

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Accounting

Which element(s) is/are pervasive to the application of generally accepted auditing standards, particularly the standards of fieldwork and reporting?

1) The elements of materiality and audit risk.

2) The element of internal control.

3) The element of corroborating evidence.

4) The element of reasonable assurance.

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