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Chapter 4 3 4





                            Your firm                                            The client

                              Partner                                            Discussion
                         Manager briefing                                        Observation
                         Industry experts                                    Website/brochures
                         Last year’s team                                   Analytical procedures






                                                 How to obtain an
                                                   understanding





                               You                                                 Other


                         Past experience                                      Industry surveys
                                                                         Credit reference agencies
                                                                             Companies House
                                                                               Internet search









































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