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Summary Audit Planning

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Audit planning process described. This involves: ISA 300 - Planning an audit ISA 315 - Risk if material misstatement (overall) Risk of material misstatement assertion Risk indicators and implications through assertions of Inventory, Debtors and Revenue. ISA 240 - Fraud Risk ISA 320 - Materiality and the calculation thereof

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May 8, 2026
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2025/2026
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