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3. Auditor Risk Assessment: Insights from the Academic Literature
4. ASA 315 (2009),Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, Auditing and Assurance Standards Board (AUASB), available at: www.auasb.gov.au/admin/file/content102/c3/ASA_315_27‐10‐09.pdf (accessed 2 November 2010).
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