EBK AUDITING AND ASSURANCE SERVICES
EBK AUDITING AND ASSURANCE SERVICES
16th Edition
ISBN: 9780134067117
Author: Hogan
Publisher: VST
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Chapter 15, Problem 23.2MCQ
To determine

In addition to evaluating the frequency of deviation in test of controls, an auditor should also consider certain qualitative aspects of the deviation. The auditor most likely would give additional consideration to the implications of a deviation if it was:

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