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(b) Identify and explain the financial statement risks to be taken into account in plannin

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(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.

(12 marks)

参考答案:

(b) Financial statement risksTutorial note: Note the timeframe. Financial statements for the year to 30 June 2006 are draft. Certain misstatementsmay therefore exist due to year-end procedures not yet having taken place.Revenue/(Receivables)■ Revenue has

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