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["PROTECTED A (when completed)"]
[null,"Identify and select testing populations - by homogeneous population (Optional)"]
[null,"Documentation of homogeneous populations",null,null,"Assessment of likelihood to perform testing based on the following factors:"]
[null,"Homogeneous population grouping name ","Description of homogeneous population","Total testing population amount","Specific risk","Size of the population","Composition of population (size of individual transactions within the population)","Volume of activity processed through the population","Nature, including degree of judgment, of the transactions or amounts within the population","Complexity of the accounting for transactions or amounts within the population","Degree of changes in the population characteristics from the prior period","Risk of understatement of the population or exposure to losses","Susceptibility of misstatement due to error or fraud","Additional documentation where conclusion is not self evident","Selected for testing?","Link to testing performed, if applicable","Notes"]
[null,1]
[null,2]
[null,3]
[null,4]
[null,5]
[null,"Total(s)",null,{"$f":"SUM(D5:D9)","v":0}]
[]
[]
[null,null,"Verified that accounts have been grouped by homogeneous population "]
[]
[null,"Assessment of remaining risk in the population, including consideration of the following factors:\n· Materiality of populations not selected for testing\n· Number of populations not subject to substantive testing\n· Concentration of risk\n· Nature of the significant FSLI\n· Nature of populations not selected for testing\n· Change within the population not selected for testing\n· Other procedures performed, if applicable (e.g., procedures that may have been performed in other areas such as risk assessment, related accounts) ",null,"Document details"]

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["UNCLASSIFIED"]
["NON CLASSIFIÉ"]
["PROTECTED A"]
["PROTÉGÉ A"]
["PROTECTED B"]
["PROTÉGÉ B"]
["PROTECTED A (when completed)"]
["PROTÉGÉ A (lorsque complété)"]
["PROTECTED B (when completed)"]
["PROTÉGÉ B (lorsque complété)"]