Question: The fact that errors and / or omissions in certain relatively insignificant account balances would not affect an auditor's decision when reporting on the financial

The fact that errors and/or omissions in certain relatively insignificant account balances would not affect an auditor's decision when reporting on the financial statements as a whole relates most closely to which major audit concept?
Multiple Choice
Materiality.
Audit risk.
Reasonable assurance.
Management assertions.
 The fact that errors and/or omissions in certain relatively insignificant account

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