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3. Explain how you can gather information relating to your client? Discuss the different types of sources. 4. Explain the five steps you need to

3. Explain how you can gather information relating to your client? Discuss the different types of sources. 4. Explain the five steps you need to follow when completing analytical procedures. 5. Define fraud and discuss some of the usual ways companies have caused financial statements to be misstated (and reasons why they chose to falsify information)

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