Which one of the following is not a key attribute needed to perform assurance?

Name: Which one of the following is not a key attribute needed to perform assurance?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

While accounting skills may be helpful in performing assurance, they are not a key attribute required for assurance. The other attributes listed (subject matter knowledge, independence, and established criteria or standards) are all essential for performing assurance.

Which One of the Following Is Not a Key Attribute