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Affected Account(s) Assessment of Inherent Risk and Control Risk (High, Moderate, Low) Misstatement and Affected Assertion(s) Inherent Risk Assessment and Explanation Control Risk Assessment and

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Affected Account(s) Assessment of Inherent Risk and Control Risk (High, Moderate, Low) Misstatement and Affected Assertion(s) Inherent Risk Assessment and Explanation Control Risk Assessment and Explanation

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