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Probe | Respond to ROMM at assertion level (relevant assertions) and selected assertion for material COTABD

Published: 30/07/2024

Process flow showing how to Respond to ROMM at assertion level (relevant assertions) and selected assertion for material COTABD for a group audit. This decision tree shows the flow of the audit process (including the documents to be completed) for determining the resources needed to perform risk assessment procedures in the separate group audit engagement

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