Spicer's practical auditing: Spicer and Oppenheim ; chartered accountants
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | Undetermined |
| Published: |
London u.a.
Butterworths
1990
|
| Edition: | 18. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVI, 343 S. |
| ISBN: | 0406123004 |
Staff View
MARC
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| 001 | BV008056278 | ||
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| 041 | |a und | ||
| 049 | |a DE-20 |a DE-N2 | ||
| 100 | 1 | |a Mascarenhas, Amyas |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Spicer's practical auditing |b Spicer and Oppenheim ; chartered accountants |c Amyas Mascarenhas ; Stuart Turley |
| 246 | 1 | 3 | |a Practical auditing |
| 250 | |a 18. ed. | ||
| 264 | 1 | |a London u.a. |b Butterworths |c 1990 | |
| 300 | |a XVI, 343 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 0 | 7 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Revision |g Wirtschaft |0 (DE-588)4049674-0 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Turley, Stuart |e Verfasser |4 aut | |
| 700 | 1 | |a Spicer, Ernest E. |e Sonstige |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005301314&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-005301314 | ||
Record in the Search Index
| _version_ | 1804122421646589952 |
|---|---|
| adam_text | Contents
Preface v
Part One: Auditing in perspective 1
Introduction to Part One 3
1 What is an audit? 5
1.1 Auditing defined 5
1.2 Key components 5
1.2.1 Entity 5
1.2.2 Performance, position and information 6
1.2.3 Competent, independent person 6
1.2.4 The collection and evaluation of evidence 6
1.2.5 Established criteria 6
1.2.6 Reporting an opinion 7
1.3 Auditing and information 7
1.4 Types of audit 9
1.4.1 Financial statements audits 9
1.4.2 Regularity audits 9
1.4.3 Management and operational audits 9
1.4.4 Social audits 10
1.4.5 Internal audits and external audits 10
1.5 Summary 10
2 Why audit? — the auditing environment 12
2.1 Demand and supply 12
2.2 Accountability 12
2.2.1 Stewardship relationships 12
2.2.2 Other interests 13
2.3 Economic explanations for auditing 13
2.3.1 Agency contracts 14
2.3.2 Information for decisions 14
2.3.3 Auditing as insurance 14
2.4 The auditing environment 15
2.4.1 Audit firms 16
2.4.2 Parliament, the law and regulatory agencies 16
2.4.3 The professional bodies 17
2.4.4 The courts and professional liability 20
2.5 The statutory audit requirement 20
2.5.1 Auditing provisions in company law 21
2.5.2 The historical development of the statutory audit 22
2.5.3 The auditor s responsibility for fraud 24
2.6 Summary 25
3 Auditor behaviour — independence and ethics 26
3.1 Introduction 26
3.2 The importance of independence 26
3.3 What is auditor independence? 27
3.4 Factors strengthening independence 27
3.4.1 Company law 27
3.4.2 Professional recommendations 28
3.4.3 Individual firms rules 29
Contents
3.5 Factors threatening independence 30
3.5.1 Fees 30
3.5.2 Services 30
3.5.3 Appointment 30
3.5.4 Competition between audit firms 30
3.5.5 Incorporation 30
3.6 Further suggestions for strengthening independence 31
3.7 Monitoring proposals 31
3.7.1 Professional rules 31
3.7.2 Legal regulations 31
3.7.3 Disclosure of information 31
3.7.4 Audit committees 32
3.8 Structural proposals 32
3.8.1 changing the tenure of audit appointments 32
3.8.2 Separation of auditing from other services 32
3.8.3 A regulatory agency 32
3.9 Other ethical considerations 33
3.9.1 Confidentiality 33
3.9.2 Obtaining work, publicity and advertising 33
3.9.3 Changes in appointment 33
3.10 Summary 33
4 Liability and the duty of care 35
4.1 Introduction 35
4.2 Conditions for liability 35
4.3 What standard of care? 35
4.3.1 Guidance from cases 36
4.3.2 Audit risk, audit failure and business failure 37
4.4 To whom is the auditor liable? 37
4.4.1 Privity 37
4.4.2 Proximity 38
4.5 Cases on third party liability 38
4.5.1 Candler v Crane Christmas 38
4.5.2 Medley Byrne v Heller 38
4.5.3 Scott Group v McFarlane 39
4.5.4 JEB Fasteners v Marks, Bloom 39
4.5.5 Twomax v Dickson, McFarlane Robinson 39
4.5.6 Lloyd Cheyham v Littlejohn 40
4.5.7 Caparo Industries v Dickman 40
4.5.8 Al Saudi Banque v Clark Pixley 41
4.6 Summary 41
5 Collecting audit evidence 43
5.1 The need for evidence 43
5.2 Sources of evidence 43
5.2.1 Internal evidence 43
5.2.2 External evidence 44
5.2.3 Auditor generated evidence 44
5.3 Types of evidence 44
5.3.1 Observation and physical examination 44
5 3.2 Documentary testing 45
5.3.3 Reperformance 45
5.3.4 Enquiry and confirmation 45
5.3.5 Analytical procedures 45
5.4 Desired qualities of audit evidence 46
5 4.1 Relevance 46
5.4.2 Reliability 46
viii
Contents
5.4.3 Objectivity 47
5.4.4 Conclusiveness 47
5.4.5 Comprehensiveness 47
5.4.6 Efficiency 48
5.5 Problems in using audit evidence 48
5.5.1 Availability 48
5.5.2 Quantity v quality 48
5.5.3 Inappropriate reliance 48
5.5.4 Aggregation 49
5.6 Audit objectives 49
5.6.1 Existence or occurrence 49
5.6.2 Completeness 49
5.6.3 Rights and obligations 49
5.6.4 Valuation and allocation 50
5.6.5 Presentation and disclosure 50
5.7 The audit process 50
5.8 Planning 51
5.8.1 Understanding the business 51
5.8.2 Assessing risk and materiality 51
5.8.3 Understanding and evaluating internal control 52
5.8.4 Determining audit approach and procedures 52
5.8.5 Segmenting the audit process 53
5.9 Collection of evidence 53
5.9.1 Tests of controls 53
5.9.2 Substantive testing 53
5.10 Forming an opinion 54
5.10.1 Aggregating evidence 54
5.10.2 Overall review of financial statements 54
5.10.3 Deciding an opinion 54
5.11 Summary 54
6 Reporting an audit opinion 56
6.1 Introduction 56
6.2 Objectives of audit reporting 56
6.3 A judgemental opinion 57
6.4 Readership of audit reports 57
6.5 Standardised reports 57
6.6 The elements of the audit report 58
6.6.1 The formal lines of communication 58
6.6.2 The scope of the report 58
6.6.3 The basis of the auditor s report 58
6.6.4 The content of the opinion 59
6.7 Truth and fairness 60
6.7.1 The meaning of true and fair 60
6.7.2 An overriding requirement 60
6.7.3 Establishing truth and fairness 60
6.7.4 The influence of accounting standards 61
6.8 Types of opinion 61
6.8.1 Unqualified opinions 61
6.8.2 Reports giving other than an unqualified opinion 62
6.8.3 Material v fundamental 62
6.9 Other reports 63
6.10 Summary 63
References and further reading 64
ix
Contents
Part Two: A practical approach to an audit 65
Introduction to Part Two 67
7 Planning and audit objectives 69
7.1 Why the auditor must plan the audit 69
7.2 Who should perform the planning 69
7.3 Scope and nature of audit planning 69
7.4 Phases of planning 70
7.5 Determining the objectives of the engagement 70
7.6 Engagement letters 71
Appendices
7.1 Specimen memorandum of terms of engagement for a company client 72
8 Understanding the client s business 77
8.1 Why an auditor needs to understand the client s business 77
8.2 What an auditor needs to know 77
8.2.1 Introduction 77
8.2.2 The nature of the business 77
8.2.3 Organisation and operating characteristics 79
8.2.4 The business strategy 80
8.3 Learning about the client s business 80
8.3.1 Planning the information gathering exercise 80
8.3.2 Sources of information 81
8.3.3 Recording and assimilating the information 83
Appendices
8.1 Understanding the client s business — checklist 84
9 Audit risk and materiality 89
9.1 Introduction 89
9.2 Nature of audit risk 89
9.3 Nature of materiality 90
9.4 Assessment of audit risk 91
9.4.1 Overall assessment at the financial statement level 91
9.4.2 Assessment at the account balance or class of transactions level 91
9.5 Consideration of materiality 92
9.5.1 Planning materiality 92
9.5.2 Keeping track of errors 95
9.5.3 Materiality at the account balance or class of transactions level 96
9.6 Forming an audit opinion 96
9.6.1 Degree of estimation 97
9.6.2 Critical points 97
9.6.3 Accounting policies 97
9.6.4 Separate disclosures 98
10 Inherent and internal control risk 99
10.1 Introduction 99
10.1.1 What this chapter is about 99
10.1.2 Requirement to understand the internal control structure 100
10.1.3 Computerised and manual systems 100
10.2 The control environment 100
10.2.1 Importance of the control environment 100
10.2.2 Effect of dominant individual 103
10.3 Accounting system 103
10.3.1 Importance of the accounting system 103
10.3.2 Legal requirements 105
x
Contents
10.4 Control procedures 106
10.4.1 Types of control procedure 106
10.4.2 General controls 106
10.4.3 Application controls 108
10.4.4 Controls over assets 108
10.4.5 Security of data 109
10.4.6 Identifying and assessing controls 109
10.4.7 Detect v prevent controls 109
10.4.8 Focus on completeness 110
10.4.9 Outside service centre 110
10.5 Documenting the internal control structure 111
10.6 Walk throughs 112
10.7 Assessing inherent and control risk 11 2
10.7.1 General principles 112
10.7.2 Preliminary assessment of inherent and control risk 11 3
10.7.3 Further reduction in assessed level of inherent and control risk 114
Appendices
10.1 Checklist of environmental inherent and control risk factors 115
10.2 Checklist of common control procedures 118
11 Other influences on audit planning 1 23
11.1 Preliminary analytical procedures 123
11.1.1 Nature of analytical procedures 1 23
11.1.2 Analytical procedures in audit planning 124
11.1.3 Examples of financial information and ratios 125
11.1.4 Documenting preliminary analytical procedures 1 26
11.2 Involvement of other auditors 1 26
11.3 Use of internal auditors 127
11.4 Use of the work of specialists 1 28
12 Developing an audit strategy and audit programme 130
12.1 Strategy and detailed planning 130
1 2.2 Decision levels in an audit strategy 1 30
1 2.3 Developing an audit strategy 131
1 2.4 Examples of strategies 1 33
12.5 Communicating the audit plan 136
12.6 Developing audit programmes 139
Appendices
12.1 Audit planning memorandum — checklist 141
13 Work scheduling and staffing the audit 142
13.1 Introduction 142
13.2 Work scheduling 142
13.3 Staffing 143
13.3.1 The main influences on staff allocation 143
13.3.2 Scope, complexity and risks 143
13.3.3 Timing factors 144
13.3.4 Client s assistance 144
1 3.4 Preparing audit time budgets 145
Appendices
13.1 The audit team 146
14 Tests of controls 149
14.1 Introduction 149
14.2 Objective of tests of controls 149
14.3 Types of tests of controls 150
14.3.1 Observation 150
xi
Contents
14.3.2 Enquiry 150
14.3.3 Inspection 151
14.3.4 Reperformance 151
14.4 Extent of tests of controls 1 51
14.4.1 Assurance provided by evidence 151
14.4.2 Evidence from prior audits 1 52
14.4.3 Evidence obtained at an interim visit 152
14.4.4 Consistency of evidence 153
14.4.5 Sufficiency of evidence 153
14.5 Documentation 154
15 Substantive tests 155
15.1 Types of testing 155
15.2 Tests of details 1 55
1 5.2.1 Inspection of documents 1 55
1 5.2.2 Inspection of assets 1 56
15.2.3 Direct confirmation 156
15.2.4 Reperformance of computations and reconciliations 1 56
15.2.5 Other procedures 157
15.3 Selective tests of details 1 58
15.4 Timing of tests of details 1 58
1 5.4.1 Factors to consider 1 59
15.4.2 Extending audit conclusions to the year end 159
1 5.5 Analytical procedures as substantive tests 160
1 5.6 When to use analytical procedures 160
1 5.6.1 The financial statement item or assertion 1 61
15.6.2 Plausibility and predictability of the relationship 162
15.6.3 Availability and reliability of data 162
15.6.4 Precision of the expectation 163
1 5.7 Identifying and investigating significant differences 1 64
1 5.8 Documentation of analytical procedures 1 65
15.9 Dealing with errors 166
15.9.1 Nature of errors 166
15.9.2 Kinds of error 166
15.9.3 Other discrepancies 166
15.9.4 Dealing with individual errors 167
1 5.9.5 Keeping track of errors 168
1 5.9.6 Prior period errors 1 69
1 5.9.7 Aspects of materiality judgments 1 69
15.9.8 Risk of further undetected error 170
15.9.9 Resolving material differences 170
16 Audit sampling 171
16.1 Introduction 171
16.2 Background to audit sampling 171
16.2.1 Meaning of sampling 171
16.2.2 Sampling risk 172
16.2.3 Non sampling risk 172
1 6.2.4 Substantive tests and tests of controls 1 72
16.3 When to sample 172
16.4 How to design a substantive sample test 173
1 6.4.1 Objective of the test and error definition 1 73
16.4.2 Defining the population and sampling unit 173
16.4.3 Completeness of population 173
16.4.4 Determining sample size 174
16.4.5 Sample selection 178
16.5 Evaluation of sample results 180
16.5.1 Projection of errors 181
xii
Contents
16.5.2 Comparison of projected error to tolerable error and consideration
of sampling risk 181
16.5.3 Investigation of cause and implications of errors 182
1 6.6 Tests of controls 1 82
17 Auditing accounting estimates 185
17.1 Introduction 185
17.2 Developing accounting estimates 186
17.3 Internal control structure related to accounting estimates 186
17.4 Evaluating accounting estimates 187
18 Computer assisted audit techniques 189
18.1 Introduction 189
18.2 Computer audit software 190
18.3 General purpose software 192
18.4 Special audit packages 192
18.5 Miscellaneous computer audit techniques 193
18.5.1 Audit test data 193
18.5.2 Test data generator 194
18.5.3 Integrated test facility 195
18.5.4 Embedded audit facilities 195
18.5.5 Utility programs 195
18.5.6 Program comparison 196
1 8.5.7 Program code analysis 1 96
18.5.8 System activity file interrogation 196
18.5.9 Flowcharting 196
19 Execution and control 198
19.1 Execution 198
19.1.1 Introduction 198
19.1.2 Briefing and supervision 198
19.1.3 Review of working papers 199
19.2 Communication 200
19.3 Documentation 201
19.3.1 The need for working papers 201
19.3.2 Working paper files 201
19.3.3 JLead schedule and pyramid filing 202
1 9.3.4 Content of working papers 204
1 9.3.5 Preparation of working papers 204
19.3.6 Ownership and confidentiality of working papers 205
19.4 Time control 206
Appendices
19.1 Development and documentation of computer models 207
20 Completion reviews 209
20.1 Review of post balance sheet events 209
20.2 Types of post balance sheet events 209
20.2.1 Definitions 209
20.2.2 Examples 209
20.2.3 Window dressing 211
20.2.4 Infringement of borrowing powers 212
20.3 Audit procedures 212
20.3.1 General 212
20.3.2 Timing of procedures 213
20.3.3 Management representations 213
20.3.4 Consolidated groups 214
xiii
Contents
20.4 Subsequent discovery of errors in issued reports 214
20.5 Overall review of financial statements 215
20.5.1 Objectives of the overall review 215
20.5.2 Compliance with generally accepted accounting principles 215
20.5.3 Adequacy of disclosures 215
20.5.4 Compatibility with knowledge of the business 21 6
Appendices
20.1 Key ratios 217
21 Audit clearance procedures 220
21.1 Objectives 220
21.2 Points for partner attention 221
21.3 Points forward 222
21.4 Sign off checklist 223
21.5 Letters of representation 223
21.5.1 Requirement for written confirmation 223
21.5.2 Contents of the letter 223
21.5.3 Groups 224
21.6 Engagement administration 224
21.6.1 Permanent files 225
21.6.2 Time and cost summaries 225
21.7 Preliminary announcements 226
21.7.1 Introduction 226
21.7.2 Client categories 226
21.7.3 Audit timetable 227
21.8 Release of accounts 227
21.8.1 Final clearance of accounts 227
21.8.2 No release to third parties before signature 227
Appendices
21.1 Sign off checklist 228
21.2 Examples of representations by management 230
21.3 Preliminary announcements — audit clearance 232
22 Management letters 233
22.1 Introduction 233
22.2 Structure and content 233
22.2.1 Importance of good structure and content 233
22.2.2 Introductory paragraphs 234
22.2.3 The body of the letter 234
22.2.4 Restriction on distribution 236
22.2.5 Concluding paragraphs 236
22.3 Collection of material for inclusion 237
22.4 Input from the client 238
22 5 Other matters 238
22.5 1 Addressee 238
22.5.2 Other recipients 239
22.5.3 Multiple letters 239
22.5.4 Timing and follow up 239
Appendices
22.1 Examples of management letters 240
23 Going concern 246
231 Introduction 246
23.2 Identification of going concern problems 246
23.2.1 Red flags 246
23.2.2 Infringement of borrowing limits 247
xiv
Contents
23.3 Audit procedures 247
23.3.1 Preliminary enquiries 247
23.3.2 Consideration of management s plans 247
23.3.3 Disagreement with directors 249
23.3.4 Bank and other facilities 249
23.3.5 Group support 249
23.3.6 Letters of subordination 251
23.4 Disclosures 252
23.4.1 Accounting adjustments 252
23.4.2 Disclosure in financial statements 253
23.4.3 Going concern audit report references 253
23.4.4 Directors and shadow directors — statutory penalties 254
23.5 Checklist of procedures 255
Appendices
23.1 Suggested wording for requesting audit confirmation of a letter of
support 257
23.2 Specimen letter informing directors of statutory penalties 258
24 Consolidated financial statements 259
24.1 Introduction 259
24.2 Planning 260
24.2.1 Why the auditor should plan the group audit 260
24.2.2 The stages in planning 260
24.2.3 Group structure 260
24.2.4 Assessing group audit risk and group materiality 261
24.2.5 Identification of areas of high risk, audit difficulty or accounting
complexity 261
24.2.6 Identification of group audit requirements 262
24.2.7 Feedback on work done 262
24.2.8 Integrity, independence and competence 263
24.2.9 Documenting and communicating the auditor s requirements 263
24.3 Conducting the consolidation audit 264
24.3.1 Review of working papers 265
24.3.2 Review of questionnaire responses and other returns 265
24.3.3 Signed financial statements 266
24.3.4 Events subsequent to the balance sheet date 266
24.3.5 Checking the validity of consolidation calculations and the
completeness and accuracy of consolidation adjustments 266
24.4 Completing the consolidation audit 269
24.4.1 Overall review of financial statements 269
24.4.2 Group points for partner attention 270
24.4.3 Sign off checklist 270
24.5 Checklist of illustrative substantive procedures 270
25 The new audit 273
25.1 Introduction 273
25.2 Administrative aspects of the new appointment as auditors 273
25.2.1 Obtaining clearance from the previous auditors 273
25.2.2 Independence 273
25.3 Particular audit considerations in a new engagement 274
25.3.1 Background information 274
25.3.2 Closing figures 274
25.3.3 Accounting policies and financial statement presentation 275
25.4 Retirement or resignation as auditors 275
25.4.1 Giving formal written notice of resignation 275
25.4.2 Communication with the proposed successor 275
xv
Contents
Appendices
25.1 Specimen letters — changes in appointment 277
Part Three: Suggested procedures for specific account balances 279
Introduction to Part Three 281
Tangible fixed assets 283
Intangible fixed assets 285
Investments 287
Stock and work in progress 290
Contract work in progress 295
Trade debtors 299
Prepayments and other debtors 303
Cash and bank balances 304
Group and associated undertakings 306
Trade creditors 309
Other current liabilities 312
Taxes 314
Borrowings 319
Provisions for liabilities, financial commitments and contingencies 321
Dividends, earnings per share, capital and reserves 323
Income 325
Expenditure 326
Directors, minutes, directors reports 329
Funds statements 331
Trial balance, accounting records and the financial statements 332
Index 333
xvi
|
| any_adam_object | 1 |
| author | Mascarenhas, Amyas Turley, Stuart |
| author_facet | Mascarenhas, Amyas Turley, Stuart |
| author_role | aut aut |
| author_sort | Mascarenhas, Amyas |
| author_variant | a m am s t st |
| building | Verbundindex |
| bvnumber | BV008056278 |
| ctrlnum | (OCoLC)633476058 (DE-599)BVBBV008056278 |
| edition | 18. ed. |
| format | Book |
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| id | DE-604.BV008056278 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:13:37Z |
| institution | BVB |
| isbn | 0406123004 |
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| physical | XVI, 343 S. |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| publisher | Butterworths |
| record_format | marc |
| spelling | Mascarenhas, Amyas Verfasser aut Spicer's practical auditing Spicer and Oppenheim ; chartered accountants Amyas Mascarenhas ; Stuart Turley Practical auditing 18. ed. London u.a. Butterworths 1990 XVI, 343 S. txt rdacontent n rdamedia nc rdacarrier Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 s DE-604 Turley, Stuart Verfasser aut Spicer, Ernest E. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005301314&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Mascarenhas, Amyas Turley, Stuart Spicer's practical auditing Spicer and Oppenheim ; chartered accountants Revision Wirtschaft (DE-588)4049674-0 gnd |
| subject_GND | (DE-588)4049674-0 |
| title | Spicer's practical auditing Spicer and Oppenheim ; chartered accountants |
| title_alt | Practical auditing |
| title_auth | Spicer's practical auditing Spicer and Oppenheim ; chartered accountants |
| title_exact_search | Spicer's practical auditing Spicer and Oppenheim ; chartered accountants |
| title_full | Spicer's practical auditing Spicer and Oppenheim ; chartered accountants Amyas Mascarenhas ; Stuart Turley |
| title_fullStr | Spicer's practical auditing Spicer and Oppenheim ; chartered accountants Amyas Mascarenhas ; Stuart Turley |
| title_full_unstemmed | Spicer's practical auditing Spicer and Oppenheim ; chartered accountants Amyas Mascarenhas ; Stuart Turley |
| title_short | Spicer's practical auditing |
| title_sort | spicer s practical auditing spicer and oppenheim chartered accountants |
| title_sub | Spicer and Oppenheim ; chartered accountants |
| topic | Revision Wirtschaft (DE-588)4049674-0 gnd |
| topic_facet | Revision Wirtschaft |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005301314&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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