What factors most influence the auditor's assessment about the potential existence of material misstatements in an account

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What factors most influence the auditor's assessment about the potential existence of material misstatements in an account balance? How are those factors addressed in an integrated audit?
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Auditing A Business Risk Approach

ISBN: 978-0538476232

8th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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