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    Essential Audit & Assurance – Advanced (International) – Chapter 09: Evaluation and review – 2016-17

    By Nick Blackwell

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    This chapter covers:
    •The review stage of the audit
    •Opening balances and prior period comparatives: ISAs 510 and 710
    •Other information published with the audited financial statements: ISA 720
    •Subsequent events: ISA 560
    •Going concern: ISA 570
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