In the 1990's there was a shift away from consideration of audit risk and a shift towards a greater emphasis on substantive testing.

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In the 1990s, there was actually a shift towards a greater emphasis on understanding and assessing audit risk and the internal control systems of entities, rather than primarily focusing on substantive testing. This shift was aimed at making audits more efficient and effective by identifying areas of higher risk and tailoring audit efforts accordingly.

In the 1990's There Was a Shift Away from Consideration