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  _  __   _    _     ______   __   __    _____   
 | |/ // | || | ||  /_   _//  \ \\/ //  / ____|| 
 | ' //  | || | ||    | ||     \ ` //  / //---`' 
 | . \\  | \\_/ ||   _| ||      | ||   \ \\___   
 |_|\_\\  \____//   /__//       |_||    \_____|| 
 `-` --`   `---`    `--`        `-`'     `----`

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Text this: Factors affecting auditors' independence in Singapore