Which of the following statements concerning the documentation of compliance with ISAs is correct? ...

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Accounting

Which of the following statements concerning the documentation of compliance with ISAs is correct?
(i) All professional judgment made, in an audit, must be documented
(ii) Compliance must be separately documented using, for example, a checklist
(iii) Compliance may be demonstrated by documents included within the audit file
Please select the right answer.
(i) only
(i) and (ii)
(ii) and (iii)
(iii) only

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