How can general rule of thumbs and past experience with the client create judgment traps for auditors'

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How can general rule of thumbs and past experience with the client create judgment traps for auditors' risk assessments? Provide an example for inherent risk and control risk assessments.
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133405507

13th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones

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