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Good day everyone, Welcome to today’s program. In this segment, we will be focusing on a very important topic in auditing, which is Audit Planning and Risk Assessment. Today’s discussion will begin with a simple but very important question. What could happen if an auditor fails to detect a material error in a company’s financial statements? From this, we can immediately understand that auditing is not just about checking numbers. It is about providing trust, reliability, and confidence in f