Which statements in respect of departing from requirements

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Problem 1: Which of the following statements in respect of departing from the requirements of an ISA is correct?

Option 1: If an ISA requirement is not followed, the reason for the departure must be discussed in an Emphasis of Matter paragraph

Option 2: If an ISA requirement is not followed, the reason for the departure must be fully documented

Option 3: If an ISA requirement is not followed, an alternative procedure must be agreed with those charged with governance

Option 4: Departure from an ISA requirement is not permitted

Reference no: EM132753041

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