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What 3 audit areas does the PCAOB find ALL firms to be doing at a less than acceptable level? Just give me a list and

What 3 audit areas does the PCAOB find ALL firms to be doing at a less than acceptable level? Just give me a list and describe what seems to be the nature of each of these deficiencies?

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From an auditors viewpoint the three components of audit risk are inherent risk control risk and detection risk An audit is independent examination of ... blur-text-image

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