1- information gathering and request of live docs that can be reconciled, sampled and checked. ratios calculated. - route and repetitive

2- develop test - what does the control show

3 - required docs - what does this tell us

4- working and managing, delegating workload and motivation

correct or incorrect going down different avenues

KYC, professional interaction, justify verify and validate - feedback from novice to expert

4- tailoring tests for reduction of audit risk

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