makes about the recognition, measurement, presentation, and disclosure of the financial statements and explain why auditors use them as a focal point of the audit. 9, 10, 11 36, 39, 40, 41, 45, 46, 47, 48, 49 54, 55, 59 4. Define professional skepticism and explain its key characteristics. 12 24, 37 53 5. Describe the organization of public accounting firms and identify the various services that they offer. 13, 14 30, 42 56*, 62 6. Describe the audits and auditors in governmental, internal…
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