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* Laws, regulations, regulations and instructions.
*Educational and social processes and religious beliefs,
* The personal beliefs of the auditor.
Standards of professional conduct of the profession of accounting and auditing * Standards of professional conduct. And the nature of the services provided by the auditor .behaviours basics 1 - does not compete with colleagues of the profession. 2 - Make sure to follow the accounting principles. 3. The dignity of the profession
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