During the response to assessed risks step of the overall audit process, the auditor a. Identifies the

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During the response to assessed risks step of the overall audit process, the auditor

a. Identifies the auditor’s own risks from accepting the engagement.

b. Develops the audit plan and detailed audit programs.

c. Reviews the overall evidence obtained from the audit.

d. Performs substantive procedures.

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Auditing An International Approach

ISBN: 978-1259087462

7th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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