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18. An independent auditor must have which of the following?
A. A background in many different disciplines
B. Technical training that is adequate to meet the requirements of a professional
C. A pre-existing and well-informed point of view with respect to the audit
D. Experience in taxation that is sufficient to comply with generally accepted auditing standards
Solution
An independent auditor must have technical training that is adequate to meet the
requirements of a professional. Hence, correct option is (B).

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