If, as a result of a misstatement resulting from fraud, the auditor encounters exceptional circumstances that bring into question his ability to continue performing the audit, he shall- - Study24x7
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If, as a result of a misstatement resulting from fraud, the auditor encounters exceptional circumstances that bring into question his ability to continue performing the audit, he shall-

A

Withdraw from the engagement immediately.

B

Report to Audit team regarding withdrawal.

C

Determine the professional and legal responsibilities applicable in the circumstances.

D

Ask the management for his withdrawal

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