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arunasingh5 arunasingh5
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When evaluating the audit findings, the auditor should be satisfied that the

▸ amount of known misstatement is documented in the management representation letter.

▸ estimate of the total known and likely misstatements is less than a material amount.

▸ estimate of the total likely misstatement includes sample error.

▸ amount of known misstatement is acknowledged and recorded by the client.
Textbook 

Auditing and Assurance Services


Edition: 17th
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maneee1maneee1
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estimate of the total known and likely misstatements is less than a material amount.

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