Ch 3 · Audit + Internal Control + Risk

🗺️ Chart summary

Audit Response Framework
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   Identify Risk (SA 315)
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   Design Procedures (SA 330)
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   Test Controls + Substantive
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   Conclude + Report (SA 700/701/705)
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   Special: Fraud (SA 240), Going Concern (SA 570), KAM (SA 701)