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1. Introduction and review of audit and assurance2. Ethics, legal liability and client acceptance
3. Audit planning I
4. Audit planning II
5. Audit evidence
6. Sampling and overview of the risk response phase of the audit
7. Understanding and testing the client system of internal controls
8. Execution of the audit -- performing substantive procedures
9. Auditing sales and receivables
10. Auditing purchases, payables and payroll
11. Auditing inventories and PPE
12. Auditing cash and investments
13. Completing and reporting on the audit
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