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The risk that the substantive procedures performed to discover any material misstatements that may exist in significant account balances and disclosures of the financial statements

The risk that the substantive procedures performed to discover any material misstatements that may exist in significant account balances and disclosures of the financial statements and footnotes fail to
identify those material mistatements is
a. Audit Risk
b. Fraud Risk
c. Inherent Risk
d. Control Risk
e. Detection Risk
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