HA3032 Auditing and Assurance Services

1. List and discuss several factors that would have contributed to an increased inherent risk assessment at the financial report level. Also identify which of these factors may be identified during the strategic business risk assessment.  
2. List and discuss several inherent risk factors that would have contributed to an increased inherent risk assessment at the account balance level.  
3. Do you believe that the area of going concern should be assessed as high, medium or low? Identify the factors that are the basis for your decision.



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