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audit assertions that would potentially be misstated, give a risk assessmen of high, medium or low in relation to the likelihood and materiality of the

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audit assertions that would potentially be misstated, give a risk assessmen of "high", "medium" or "low" in relation to the likelihood and materiality of the control risks occurring and propose the relevant tests of controlsappropriate internal controls to minimise control weaknesses. Ans in the following tabular format: Control weaknesses Control risk assessment Proposed tests of (including Accounts and (likelihood and controlsinternal Assertions affected) materiality) controls

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