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Which of the following is not a measure to improve auditor independence?
Services
Intangible offerings that involve a deed, performance, or effort that cannot be physically possessed.
Ideas
Concepts, thoughts, or suggestions aimed at solving a problem, creating value, or providing insights.
Target Markets
Specific groups of potential customers a company aims to reach with its marketing and sales efforts.
Interchangeable Blades
Blades made to be replaced or switched out of a device, allowing for multiple uses or the replacement of dull blades without replacing the entire tool.
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