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1.The auditor performs risk assessment procedures to identify and assess the risk of material misstatement, whether dur to error or fraud True False 2.Significant risks often relate to nonroutine transactions. Therefore all nonroutine transactions must be identified as significant risks in an audit. True False .

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1.The auditor performs risk assessment procedures to identify and assess the risk of material misstatement, whether dur to error or fraud True False 2.Significant risks often relate to nonroutine transactions. Therefore all nonroutine transactions must be identified as significant risks in an audit. True False

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