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the auditor,s assessment of Business risk and the risk of materials misstatement:
1. getting and supporting of the entity and its environment.
2. identify business risks that may result in materials misstatements in the FS.
3. evaluate the entity's responses to those business risks and getting evidence of their implementation.
4. assess the risk of material misstatement at the assertion level and determine the audit procedures that are necessary based on that risk assessment.
