Which of the following attributes is likely to be unique to

Which of the following attributes is likely to be unique to the audit work of CPAs as
compared to the work performed by practitioners of other professions?
(1) Independence
(2) Competence
(3) Due professional care
(4) Complex body of knowledge

Solution

(1) Independence

Because CPA Auditors are independend from the client for whom audit is conducted,whereas others are depended on the clients