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Authoritative professional standards ― SSFS 1

         (continued)



         • Key consideration - purpose for which the member is

             engaged not skill set employed or services provided


         • Litigation - Expert witness, consultant, neutral,

             mediator, or arbitrator in connection with a dispute

             between parties



         • Investigation – Procedures to collect, analyze,

             evaluate and interpret evidential matter to assist

             stakeholders in reaching a conclusion on the merits

             of a concern






         11   © 2019 Association of International Certified Professional Accountants. All rights reserved.
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