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a) Outline 15 factors that an auditor needs to consider when planning for an audit. b) Revised ISA 315 (Risk assessments) emphasizes the introduction of

a) Outline 15 factors that an auditor needs to consider when planning for an audit. b) Revised ISA 315 (Risk assessments) emphasizes the introduction of five new inherent risk factors to aid in risk assessment. Name the 5 factors and describe each in details

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