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It emphasizes the importance of concepts such as, Auditor to obtain S.A.A.E during the audit, the risk of Material Misstatement (M.M.) in the Financial Statements (F/S), and the fact that audit risk can never be zero. The document stresses that auditors must exercise professional skepticism and professional judgment throughout the audit. It explains that audit opinions may be modified, for instance, by expressing a Qualified Opinion, and clarifies the auditor's responsibility concerning fraud detection as per ISA 240, noting that external auditors are not responsible for the prevention and detection of fraud. The text highlights inherent limitations of an audit and reiterates that audit risk can only be minimized to an acceptably low level, not eliminated. The objective of an external audit is to reduce audit risk to an acceptably low level. The document also touches upon Key Audit Matters (KAMs), which are for the most significant matters for the current period only, and explains that an Emphasis of Matter (E.O.M.) will modify the audit report but not the opinion. 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