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List the factors that would lead auditors to assess control

List the factors that would lead auditors to assess control risk at a higher level. Discuss the techniques that the auditor uses to understand management's risk assessment and other internal control components.

Explain how ratio analysis and industry comparisons can be useful to the auditor in identifying potential risk of material misstatement on an audit engagement. How can such analysis also help the auditor plan the audit?

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Auditing: List the factors that would lead auditors to assess control

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