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Unformatted text preview: Applies to juniors as well as partners. 1. auditing experience, education, industry expertise, GAAP, GAAS, planning and supervising, + exercise due care 2. Use of spets 3. authority -> Bylaws -> Code -> Rule 202 (GAAS) -> Rule 203 (GAAP) Must non-AICPA members comply? Technically no; however, courts have consistently held all CPA's to the standard Florida audit...
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- Fall '08
- Financial audit, Standard, GaAs, misrepresent facts