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To maximize audit efficiency, the auditor should allocate less tolerable misstatement to accounts ...
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To maximize audit efficiency, the auditor should allocate less tolerable misstatement to accounts ...
To maximize audit efficiency, the auditor should allocate less tolerable misstatement to accounts that can be verified by using low-cost audit procedures, such as analytical procedures, than to accounts that are more costly to audit.
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Auditing and Assurance Services
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17
th
Authors:
Arens, Elder, Beasley, Hogan
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