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Chapter 93 4






                          Overview








                                                        Audit
                                                     strategy &

                                                     audit plan





                         Risk                       PLANNING

                   assessment                          & RISK                        Materiality
                   procedures                     ASSESSMENT







                                                   Risk and the
                                                        exam









                              Risk of
                              material                 Audit risk              Business risk
                          misstatement

















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