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Chapter 3






                          Overview










                                            ETHICS & ACCEPTANCE








                                                                              Acceptance of
                     Code of ethics
                                                                               engagements




                      Conceptual                                              Acceptance
                      framework                                                 considerations

                      Fundamental                                             Preconditions for
                      principles                                                an audit

                      Threats and                                             Engagement letter
                      safeguards

                      Confidentiality

                      Conflicts of interest





















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