Question: Which, by itself, would not be consistent with a higher risk of material misstatement? a. Lower detection risk b. Greater extent of substantive tests c.

Which, by itself, would not be consistent with a higher risk of material misstatement?

a.

Lower detection risk

b.

Greater extent of substantive tests

c.

Tighter [that is, smaller] required precsion

d.

Substantive testing earlier in year

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