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Extended Certification: Basic Certification and additional externally reviewed self-audit against ISO 16363 or DIN 31644 requirements.

15 Jun 2015 professional skepticism might be enhanced by auditors, as well as briefly indicating how other 11 IAASB, ISA 240, The Auditor's Responsibility Relating to Fraud in an Contemporary Accounting Research 26 (4), 1115-42.

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