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Name of the Audit Client 1. Industry, regulatory, and other external factors, including the financial reporting framework 2. Nature of the client entity 3. Accounting

Name of the Audit Client

1. Industry, regulatory, and other external factors, including the financial reporting framework

2. Nature of the client entity

3. Accounting policies of the client entity

4. Objectives and strategies and related business risks

5. Measure and review of financial performance

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