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What is meant by statement, to assess the risk of material misstatement at assertion level..??

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Question ajoutée par Rana Hanan Ikram
Date de publication: 2018/10/19
Suleiman Almobaydh
par Suleiman Almobaydh , personal specialist , Saudi marketing company

 

The risk of material misstatement on an assertion level is composed of an assessment of inherent risk and control risk – inherent risk being the auditor's statement regarding the client's susceptibility of an assertion to being materially misstated. This is before the consideration of the client's internal controls.

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