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Audit Responsibilitiesand Objectives Chapter 6 Learning Objective 1 Objective of Conducting an Audit of Financial Statements Steps to Develop Audit Objectives Steps to Develop Audit Objectives Learning Objective 2 Management’s Responsibilities Management’s Responsibilities Learning Objective 3 Auditor’s Responsibilities Auditor’s Responsibilities for Discovering Illegal Acts Auditor’s Responsibilities for Discovering Illegal Acts Learning Objective 4 Financial Statements Cycles Transaction Flow Example Transaction Flow Example Relationships Among Transaction Cycles Learning Objective 5 Bala