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The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement 

The use of judgment enhances managements ability to make better decisions about internal control, but cannot guarantee perfect outcomes.

introducing judgment generally diminishes managements ability to make good decisions about internal control

It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles. 

It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together