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tudanglong tudanglong
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2 years ago
When determining materiality,

▸ the preliminary judgment about materiality can be increased, but not decreased during the audit.

▸ auditing standards provide specific materiality guidelines to practitioners.

▸ only one benchmark can be used.

▸ the application of guidelines requires considerable professional judgment.
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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OmfgtimmyOmfgtimmy
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