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Business and operating-related risks

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Inherent risk at the financial statement level relates to (a) business and operating-related risks and (b) financial reporting risks.The Professional Judgment in Contextfeature, "Risks Associated with Financial Statement Misstatements," summarizes various risks from ISA 315; that list is reproduced below. For each risk fac- tor, categorize it as indicating (a) business and operating risk, (b) financial reporting risk, (c) other - describe.

Reference no: EM131018738

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