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With reference to Chapters 3 and 4 of the textbook, prepare a document for your
Audit Manager. Your document must include the followings:
1. Executive summary
2. Introduction
3. Key information:
a) Gain an understanding the client
b) Identify five (5) significant accounts most at risk of being materially
misstated
c) Set planning materiality
d) Assess what can go wrong (audit risk assessment) for each of the five (5)
accounts selected in (b)
4. Conclusion
5. Appendix
6. References
