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446 The FASB issues new guidance on accounting or capital leases, which is effective for under audit. This new guidance applies to the entity. The

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446 The FASB issues new guidance on accounting or capital leases, which is effective for under audit. This new guidance applies to the entity. The result of new guidance may result in the auditor: the year Increasing the assessment of inherent risk. O Decreasing the assessment of inherent risk. Increasing the assessment of control risk. Decreasing the assessment of control risk

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