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Independent Review - Coggle Diagram

- - - - Unlawfully has caused or is likely to cause material financial loss to the company or to any member, shareholder, creditor, or investor of the company in respect of his, her or its dealings with the company; or
      - Is fraudulent or amounts to theft; or
      - Causes or has caused the company to trade under insolvent conditions
- - - - Nature of the entity itself.
      - Accounting systems, records, and policies adopted by the entity.
      - Industry, regulatory, and external factors impacting the entity.
  - - - Minimum inquiries, as required by ISRE, covering significant accounting estimates, related parties, and significant, unusual, or complex transactions.
      - Inquiry and analytical procedures to obtain sufficient evidence.
  - - - Evaluation of uncorrected misstatements: Considering the impact of identified uncorrected misstatements on the financial statements as a whole when forming conclusions.
      - Going concern assessment: Evaluating the entity's ability to continue as a going concern, primarily through inquiry.