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Keywords: risk of material misstatement
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 123–139.
Published: 01 August 2013
... risks: (1) the risk that the overall objectives of the process are not being achieved, and (2) the risk of material misstatement for the classes of transactions and account balances affected by the process. In the condition where the auditors were not required to perform a business process analysis...