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Lecture Auditing and assurance services in Australia: Chapter 7 – Gay, Simnett

Lecture Auditing and assurance services in Australia: Chapter 7 – Gay, Simnett
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Chapter 7 – Inherent risk assessment and materiality. After studying this chapter you should be able to: explain the factors that influence the assessment of inherent risk; explain the auditor’s consideration of the special risk areas of fraud, related parties and the appropriateness of the going concern basis; and explain the concept of materiality.

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