Realizar evaluación de riesgos
In the risk assessment phase, you should identify and assess the risks of material misstatement in the financial statements by understanding the entity (including its environment, the applicable financial reporting framework and the entity’s system of internal control) and:
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Document identified risks and controls.
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Completar los documentos de evaluación de riesgos
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Documentar la respuesta de auditoría a los riesgos evaluados