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You are the auditor of MasterBlaster Ltd for the year ended 30 June 2022. You intend to rely on the controls that have not changed

You are the auditor of MasterBlaster Ltd for the year ended 30 June 2022. You intend to rely on the controls that have not changed since you tested them last period/year. Required: Briefly discuss any four (4) factors that might indicate the need/requirement of retesting a control that has been tested in previous audits

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