2016-2017-IAASB-Handbook-Volume-1 - ibr-ire.be · ISA ad Audit Risk . ... opinion by the auditor on...
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2016-2017-IAASB-Handbook-Volume-1 - ibr-ire.be · ISA ad Audit Risk . ... opinion by the auditor on whether th material respects, in accordance ... TIONAL STANDARDS ON AUDITING liting