Why is it important for the auditor to consider risk of material misstatement at the overall financial

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Why is it important for the auditor to consider risk of material misstatement at the overall financial statement level?

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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0134613116

14th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones

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