To better protect themselves from legal liability,auditors ought to take all of the following precautions in their engagements,EXCEPT FOR:

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Auditors should maintain a professional, objective relationship with their clients, rather than a close, personal relationship. This is important in maintaining independence and objectivity, which is essential for effective auditing and to avoid legal liability. Therefore, option D is not a precaution that auditors should take. Instead, they should focus on performing quality audits, thoroughly understanding the client's business, and being cautious about the types of clients they accept.

To Better Protect Themselves from Legal Liability,auditors Ought to Take