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Substantive testing & Sampling (Substantive (Nature (ISA520), Extent…
Substantive testing & Sampling
Link to
RMM
IR x CR
DR
Strategy
Further procedures
Substantive
Nature
ISA520
Timing
Extent
Sampling
ISA330
CAAT's
Sampling
Risk
Sampling
Non-sampling
Types
Statistical
Random
Probability
Non-statistical
Judgement
Steps
Plan
Select
Evaluate
ISA530