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Audit risks for particular accounts and disclosures can be conceptualized in the model: Audit risk (AR)=lnherent risk (IR) Control risk (CR) Detection risk (DR). Use

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Audit risks for particular accounts and disclosures can be conceptualized in the model: Audit risk (AR)=lnherent risk (IR) Control risk (CR) Detection risk (DR). Use this model as a framework for considering the following situations and deciding whether the auditor's conclusion is appropriate

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