Higher inherent risk factors are found where q, transactions or account balances are easily...
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Accounting
Higher inherent risk factors are found where transactions or account balances are easily confirmed with reliable sources transactions or account balances are derived from significant estimates the client's location has minimal risk of being affected by a natural disaster the client's industry is thriving 
Higher inherent risk factors are found where
transactions or account balances are easily confirmed with reliable sources
transactions or account balances are derived from significant estimates
the client's location has minimal risk of being affected by a natural disaster
the client's industry is thriving
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