The SEC is concerned about the need for auditors to recognize the qualitative aspect of materiality judgments.
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The SEC is concerned about the need for auditors to recognize the qualitative aspect of materiality judgments. Explain what the qualitative aspect of materiality means. List some factors that would result in the auditor judging a quantitatively small misstatement as qualitatively material.
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The qualitative aspect of materiality recognizes that some items because of their very nature may be ...View the full answer
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Related Book For 
Auditing A Risk Based Approach
ISBN: 9780357721872
12th Edition
Authors: Karla M Johnstone-Zehms, Audrey A. Gramling, Larry E. Rittenberg
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