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A Roadmap of an Audit Engagement 1 Core Concepts Ethics Quality management Audit quality Professional skepticism Audit documentation 2 Risk Assessment Audit planning Risk assessment procedures 3 Risk ...
1 Mutual Recognition Agreement between Hong Kong and U.S. The mutual recognition agreement (MRA) was first signed between the Hong Kong Institute of Certified Public Accountants (HKICPA) and the U.S. ...
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