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Prior to commencing a financial compliance engagement, the engagement supervisor reads the business plan for...

Prior to commencing a financial compliance engagement, the engagement supervisor reads the business plan for the finance department and meets informally with the director to learn more about any key issues. Which of the following competencies is the engagement supervisor demonstrating?

A.

The ability to inspire trust

B.

The ability to communicate effectively

C.

The ability to display courage

D.

The ability to understand the needs of stakeholders

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