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Identify the risks that impact on the year-end external audit.Understanding what an audit...

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Accounting

Identify the risks that impact on the
year-end external audit.Understanding what an audit risk is. Explaining how the key risks will impact on the year-end external audit in a logical and concise manner.
Critically analyse the impact of risks on the nature, timing and extent of planned audit procedures. Commenting on the impact of the risks on the overall audit strategy.

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