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Which of the following relates to the concept of due professional care?

Which of the following relates to the concept of due professional care?

A.

An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.

B.

The appointment of the chief audit executive is ratified by the board.

C.

An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.

D.

The internal audit resource plan is only approved by the chief financial officer.

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