EBK AUDITING+ASSURANCE SERVICES
EBK AUDITING+ASSURANCE SERVICES
17th Edition
ISBN: 9780135171219
Author: ARENS
Publisher: PEARSON CO
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Chapter 15, Problem 24.3MCQ
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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