IFRS 100
Cpa Exam
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CPA PROGRAM ADVANCED AUDIT AND ASSURANCE 3ND EDITION
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CPA PROGRAM ADVANCED AUDIT AND ASSURANCE 3ND EDITION 
Contents	 
Subject outline	1 
Module 1: Assurance services framework	11 
Module 2: General audit principles and auditor 
responsibilities	93 
Module 3: Understanding the entity, assessing risk and responding to risks	179 
Module 4: The auditor’s response to assessed risks	275 
Module 5: Audit conclusions and reporting requirements	353 
Module 6: Performance engagements	429 
Module 7: Other assurance services	495 
Case study	567 
 
 
 
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