风险管理的全过程包括（ ）。
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7 .The financial statements of a manufacturing company do not disclose a loan of $1,500 madeto a director during the year and repaid in full before the year end. The company’s profit forthe year was $2million.What reference, if any, should be made to this matter in the audit report?
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8 .What is a key source of audit evidence for the issue of ordinary shares?
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