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Before applying substantive procedures to the details of asset accounts at an interim date, an auditor should assess Inherent risk at the maximum level. The

Before applying substantive procedures to the details of asset accounts at an interim date, an auditor should assess
Inherent risk at the maximum level.
The difficulty in controlling the incremental audit risk.
Control risk at below the maximum level.
Materiality for the accounts tested as insignificant.
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