Having knowledge of relevant standards of accounting to provide a basis for the identification and assessments of the risks of material misstatement.
Delivering high-quality audits via Global Audit Imperatives, methodology, content, guidance, learning, and other tools.
Formulating reasonable judgments and conclusions.
Complaining about auditing and accounting standards, laws and regulations (including specific local laws and regulations), ethical standards, and the audit firm's quality control procedures.
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