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M3 Critically evaluate financial reporting and auditing through the coherent application of theories and models to support judgements and conclusions. M4 Critically evaluate the factors

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M3 Critically evaluate financial reporting and auditing through the coherent application of theories and models to support judgements and conclusions. M4 Critically evaluate the factors that influence international differences in financial reporting. M3 Critically evaluate financial reporting and auditing through the coherent application of theories and models to support judgements and conclusions. M4 Critically evaluate the factors that influence international differences in financial reporting

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