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Audit Coverage & Design Adequacy Answer the following concerns when performing an assurance engagement: 1. What are the consequences of identifying too many or too

Audit Coverage & Design Adequacy 


Answer the following concerns when performing an assurance engagement:


1. What are the consequences of identifying too many or too few key process-level risks

in performing an assurance audit?


2. What are some of the considerations when evaluating the design adequacy of

controls for a business process?

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