Which of the following elements ultimately determines the specific auditing procedures that are necessary in the circumstances

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Which of the following elements ultimately determines the specific auditing procedures that are necessary in the circumstances to afford a reasonable basis for an opinion?

a. Auditor judgment.

b. Materiality.

c. Relative risk.

d. Reasonable assurance.

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Auditing Integrated Concepts And Procedures

ISBN: 9781260299397

5th Edition

Authors: Donald H. Taylor, G. William Glezen

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