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This is a summary of the book Auditing and Assurance Services (14th ed.), chapters 1, 3 and 6. It was used for the subject 'Assurance' for the Master of Science Accountancy & Control at the University of Amsterdam.Universiteit van Amsterdam / Accountancy and Control / Assurance auditing and assurance services by Alvin A. Arens, Randal J. Elder & Mark S. Beasley
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