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Q27 Single choice

Financial statements which are fairly presented meet all of the following guide lines EXCEPT:

A
Generally accepted accounting principles are used.
B
Financial statements reflect underlying transactions and events in a way that facilities the presentation of the financial position, results of operations, and cash flows.
C
Ensuring that staff auditors are qualified to perform their assignments and verifying that audit working papers adequately support audit findings, conclusions, and recommendations.
D
Financial statements classify and summarize information in a reasonable manner

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