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Definitions and Terminology
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Z Attestation riskRefers to the risk that the assurance professional will draw an incorrect conclusion based on the assessment of controls, the inherent limitations of those controls, the use of testing rather than examining 100 percent of the transactions or other available information, the quality of the information or evidence available, and the degree to which the assurance professional must use professional judgement in evaluating the subject matter. source: ITAF, ISACA, 2008
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