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Audit > #12 Assessing and responding to risks of material misstatement, whether due to fraud or error > Flashcards

#12 Assessing and responding to risks of material misstatement, whether due to fraud or error Flashcards

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Audit (16 decks)

#1 Ethics, independence and professional responsibilities

#2 Professional skepticism and professional judgment

#3 Audit engagements

#4 Terms of engagement

#5 Requirements for engagement documentation

#6 Communication with management and those charged with governance

#7 Quality Control

#8 Planning an engagement

#9 Understanding an entity and its environment

#10 Understanding an entity’s controls

#11 Materiality

#12 Assessing and responding to risks of material misstatement, whether due to fraud or error

16 Sufficient appropriate evidence

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