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Words
analytical procedures
audit evidence
audit risk
audit sampling
contingent liability
control deficiency
control objective
control risk
desired confidence level
detection risk
dual purpose tests
engagement risk
financial statement assertions
gaas
independence
information asymmetry
inherent risk
internal control
materiality
nonsampling risk
positive confirmation
reasonable assurance
recalculation
reperformance
risk of incorrect acceptance
risk of incorrect rejection
sampline risk
statistal sampling
substantive test of transaction
test of controls