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Objective

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Full Text of the Document

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....istered persons for audit means selection of registered persons to be audited during a specified period, taking the available resources into account. Given the large number of registered persons under....

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Full Text of the Document

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....it results. Selection of units for audit based on revenue risk leads to deployment of audit resources where they are most needed, i.e., in the audit of less compliant units. Such selection is finally ....

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