The audit planning process is unlikely to vary if the company has adopted IFRS, or is in the process of convergence.
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Q127: Auditing testing for any single general auditing
Q128: Auditors have the primary responsibility to make
Q129: Risk can be inherent in the company's
Q130: Management assertions relate to the actual existence
Q131: The auditor's understanding of internal controls provides
Q133: There is not much room for professional
Q134: Substantive tests are also referred to as
Q135: IFRS does not allow as much use
Q136: Auditors must think about how the features
Q137: Adapting to fair value measures in the
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