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Questions -
Q1. Explain the importance of each assertion in the audit of intangible assets.
Q2. What are the key factors that can lead to an under/overstatement of the intangible assets balance?
Q3. How is the directional risk of intangible assets applied in determining the appropriate audit procedures to be performed?
Q4. What are the different risks associated in the accounting of intangible assets?
Q5. How does intangible assets control deficiencies affect the development of audit procedures for intangible assets?
Q6. How do you assess the risk of material misstatement associated with the audit of intangible assets?
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