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ISA (UK) 240

ISA (UK) 240

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Proposed ISA (UK) 240 (Revised 2021) 6 12-1. The auditor shall undertake risk assessment procedures and design and perform further audit procedures in a manner that is not biased towards obtaining audit evidence that may be corroborative or towards excluding audit evidence that may be contradictory. (Ref: Para. A7-1) 13.

  Proposed

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