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shayanbk shayanbk
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2 years ago
Risk of material misstatement at the assertion level

▸ is only relevant to account balances.

▸ determines the nature, timing, and extent of further auditing procedures.

▸ refers to risks that are pervasive to the financial statements as a whole.

▸ consists of business risk and inherent risk.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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heavenlyangelheavenlyangel
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