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Auditors should have certain knowledge and skills; while audit team leaders should have some additional...

Auditors should have certain knowledge and skills; while audit team leaders should have some additional knowledge and skills. From the following list, select two that only apply to audit team leaders.

A.

Plan the audit

B.

Understand and apply the risk-based approach to auditing

C.

Apply appropriate sampling techniques

D.

Make effective use of resources provided to the audit

E.

Be aware of cultural and social aspects of the auditee

F.

Verify the relevance and accuracy of collected information

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