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Each of the Following Is a Safeguard That Helps to Mitigate

Question 43

Multiple Choice

Each of the following is a safeguard that helps to mitigate threats to independence except for:


A) Safeguards created by the profession, legislation, or regulation
B) Safeguards implemented by the attest client, such as a tone at the top
C) Safeguards developed to ensure independence when performing nonattest services
D) Safeguards implemented by the firm, including policies and procedures to implement regulatory requirements

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