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Introduction - Deloitte

Introduction - Deloitte

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estimates. For example, management has to project future cash flows, tax rates, interest rates, costs of capital, and future investments for at least the next five years. This therefore brings uncertainties and hence a greater audit risk. Figures 1 and 2 illustrate how KAMs related to goodwill and intangible assets have been addressed.

  Future, Audit

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