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When auditors allocate the preliminary judgment about materiality to account balances, the materiality allocated to any given account balance is referred to as a. the materiality range. b. the error range. c. tolerable materiality. d. tolerable misstatement.
after the assesment of internal controls enviroment, risk and controls, management stance of internal con trols, and when they perform initial assesment of controls through testting of control frome work, then they can reach to decide materiality level.
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