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Question - The auditing standards requires the auditor to plan and perform an audit with professional skepticism, recognizing that circumstances may exist that cause the financial statements to be materially misstated.
REQUIRED -
(a) Discuss the importance of professional skepticism in planning and performing an audit.
(b) Briefly discuss the application of professional skepticism during evaluation of audit evidence.
(c) Discuss the management assertions of 'existence' and 'completeness' in relation to auditor's concern regarding overstatement or understatement of the account balance.
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