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Lecture Auditing & assurance services (8e) - Chapter 4: Risk assessment

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The main goals of this chapter are to: Understand the concept of audit risk, learn the form and components of the audit risk model, understand how to use the audit risk model, understand the auditor's risk assessment process, learn how the auditor assesses the risk of material misstatement, understand the fraud risk assessment process, learn how to respond to the results of the risk assessments, learn how to evaluate the results of the audit tests. |

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