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Arens - Aud16 - Inppt09 (Sesi 10)
Arens - Aud16 - Inppt09 (Sesi 10)
THE RISK OF
MATERIAL
MISSTATEMENT
CHAPTER 9
The relationship between the audit risk model and the understanding of
the client’s business and industry is shown in Figure 9-2.
An illustration of risks and evidence is shown in Table 9-1.