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Part 1:
Question 1. Describe the main reasons for planning.
Question 2. Why we have to undertand the client's business and industry.
Question 3. Explain the Key parts of planning.
Question 4. List and explain the types of analytical procedures.
Question 5. List and explain the use of the common financial ratios.
Part 2:
Question 1. Define materiality.
Question 2. Explain the factors affecting judgment of materiality.
Question 3. How you use materiality to evaluate audit findings.
Question 4. Explain the risk in auditing.
Question 5. Explain the factors affecting acceptable audit risk.
Question 6. Discuss how materiality and risk are related and integrated into the audit process.
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