In determining an appropriate level of planning materiality for an audit, what should not be considered? (a)

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In determining an appropriate level of planning materiality for an audit, what should not be considered?

(a) Prior years’ errors.

(b) Trends in the industry within which the company operates.

(c) The audit budget.

(d) The users of the financial statements.

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Modern Auditing

ISBN: 9780471230113

1st Edition

Authors: Graham Cosserat

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