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Why Do Auditors Establish a Preliminary Judgment About Materiality

Question 73

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Why do auditors establish a preliminary judgment about materiality?


A) To determine the appropriate level of staff to assign to the audit.
B) So that the client can know what records to make available to the auditor.
C) To plan the appropriate audit evidence to accumulate and develop an overall audit strategy.
D) To finalize the control risk assessment.

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