[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28806":3,"doc-seo-28806":26},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":23,"seo_title":13,"seo_description":14,"update_tm":24,"read_time":25},28806,5909877438554,"Maeve","https://ap-avatar.wpscdn.com/avatar/5600025385ad2bf12a7?_k=1778553567797529272",4,"Exam","Risk Assessment, Audit Strategy and Planning for AAA Part 2/3","Risk assessment, evidence gathering, and audit reporting guidance for AAA Part 2 and AAA Part 3 focusing on auditing accounting estimates and related disclosures. Content outlines an audit planning workflow including audit strategy, audit plan, and the initial engagement considerations such as prior matters, management discussions, clearance of issues, and developing a thorough business understanding. Analytical procedures guidance covers ratio, comparison, and trend analysis using planning-stage data to identify risks. Materiality thresholds are provided by total assets, revenue, and PBT ranges to judge whether matters are material.","cbCaiuUfrMkk3nHG","https://ap.wps.com/l/cbCaiuUfrMkk3nHG","pdf",174907,1,43,"English","en","",1778280623,108,{"code":4,"msg":27,"data":28},"ok",{"site_id":29,"language":22,"slug":30,"title":13,"keywords":23,"description":14,"schema_data":31,"social_meta":64,"head_meta":66,"extra_data":68,"updated_unix":24},105,"risk-assessment-audit-strategy-and-planning-for-aaa-part-23",{"@graph":32,"@context":63},[33,49],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,47],{"item":37,"name":38,"@type":39,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":46},"https://docshare.wps.com/document/exam/",3,{"item":48,"name":13,"@type":39,"position":11},"https://docshare.wps.com/document/risk-assessment-audit-strategy-and-planning-for-aaa-part-23/28806",{"url":48,"name":13,"@type":50,"author":51,"headline":13,"publisher":53,"fileFormat":56,"description":14,"dateModified":57,"datePublished":57,"encodingFormat":56,"isAccessibleForFree":58,"interactionStatistic":59},"DigitalDocument",{"name":9,"@type":52},"Person",{"url":37,"name":54,"@type":55},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":60,"interactionType":61,"userInteractionCount":4},"InteractionCounter",{"@type":62},"ViewAction","https://schema.org",{"og:url":48,"og:type":65,"og:title":13,"og:site_name":54,"og:description":14},"article",{"robots":67,"canonical":48},"index,follow",{"doc_id":7,"site_id":29}]