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Professional Scepticism Lies at the Heart of a Quality Audit

As part of the IAASB’s focus on professional scepticism, the IAASB released a publication highlighting the IAASB’s efforts to appropriately reflect professional scepticism in its recently issued and soon-to-be-issued standards and exposure drafts. The Professional Skepticism Communiqué also includes other relevant news and information and recent activities of the IESBA and IAESB related to professional scepticism. 
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