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blinkrb blinkrb
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2 years ago
When allocating performance materiality,

▸ it is easy to predict in advance which accounts are most likely to be misstated.

▸ only overstatements need to be considered.

▸ professional judgment is critical.

▸ the sum of all the performance materiality levels cannot exceed the preliminary judgment about materiality.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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localbabe10localbabe10
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