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Published and printed by:

               Department of Commerce

               Politeknik Kota Bharu

               KM. 24, Kok Lanas, 16450 Ketereh, Kelantan.





               Audit Of Financial Statement Components





               First Edition 2021

               © 2021 Che Rugayah Che Ismail & Roslina Idris

























               All rights reserved. No part of publication may be reproduced, stored in any form or by

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