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Evidence






                          Overview








                                                     Analytical                       Written
                       Qualities
                                                    procedures                 representations







                                               AUDIT EVIDENCE








                      Estimates                  Using the work                 Related parties
                                                      of others








                           Experts                   Internal audit

                       Auditor’s expert            Reliance on IA                  Service
                                                     work                         organisation

                       Management
                        expert                      Direct assistance
















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