relevance as well as the reliability of information.
| B. | nonfinancial information as well as traditional financial statements. |
| C. | providing absolute rather than reasonable assurance. |
| D. | electronic databases as well as printed reports. |
| 38. | Because of the risk of material misstatement, an audit of financial statements in accordance with generally accepted auditing standards should be planned and performed with an attitude of
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| 39. | Which of the following best describes assurance services?
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| 40. | Which of the following is not a PCAOB assertion about inventory related to presentation and disclosure?
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