©2012 prentice hall business publishing, auditing 14/e, arens/elder/beasley 5 - 5 materiality and...

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©2012 Prentice Hall Business Publishing, Auditing 14/e, Arens/Elder/Beasley Materiality  Major consideration in determining the appropriate audit report  Referenced in audit report’s scope paragraph  What is meant by the term “material”?

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