5-29 LO 2 Which of the following is not required as part of the field- work standards? a. An audit should be properly planned and supervised. b. Auditors should develop an understanding of the client’s controls as an important prerequisite to developing specific audit tests. c. Auditors should obtain sufficient appropriate audit evidence by performing audit procedures to provide a reasonable basis for the audit opinion being provided. d. All of the above are required by the fieldwork standards.
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