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- W4239420098 abstract "AU-C Section 450.03 states that the objective of the auditor is to evaluate the effect of: identified misstatements on the audit and uncorrected misstatements, if any, on the financial statements. The auditor must accumulate all misstatements and communicate them to the appropriate level of management on a timely basis. Materiality levels at the planning and performing phases will ordinarily differ from the judgment about materiality levels used in evaluating audit findings. Before evaluating the effect of uncorrected misstatements, the auditor should reconsider materiality. Qualitative as well as quantitative considerations should be included in evaluating materiality. The only practical way to consider whether financial statements are materially misstated at the conclusion of the audit is to use a worksheet that determines the combined effect of uncorrected misstatements on important totals or subtotals in the financial statements." @default.
- W4239420098 created "2022-05-12" @default.
- W4239420098 date "2018-03-07" @default.
- W4239420098 modified "2023-09-26" @default.
- W4239420098 title "<i> <scp>AU</scp> ‐ <scp>C</scp> 450 </i> Evaluation of Misstatements Identified during the Audit" @default.
- W4239420098 doi "https://doi.org/10.1002/9781119396536.ch14" @default.
- W4239420098 hasPublicationYear "2018" @default.
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