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Determine at least three (3) qualitative factors that affect the auditor's judgment

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Question

According to the text, auditors have to make judgments concerning materiality on every audit. Since the auditing standards give no formal guidance for how to determine materiality, auditors must rely on their own experience. Determine at least three (3) qualitative factors that affect the auditor's judgment. Provide a rationale for your response.

 

Paper#20780 | Written in 18-Jul-2015

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