During the course of an audit, an auditor required additional research and consultation with others. This additional research and consultation is considered to be

During the course of an audit, an auditor required additional research and consultation with others. This additional research and consultation is considered to be




Answer: An appropriate part of the professional conduct of the engagement. (An Interpretation of Conduct Rule 201 states that in many cases additional research and consultation with others may be necessary during an engagement. The auditor should not undertake the engagement unless (s)he has or expects to gain the knowledge to complete the audit with professional competence.)

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