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CHAPTER 9 Audit Sampling
existence of material misstatement when, in fact, material misstatement does not exist. b. The risk of incorrect acceptance—that is, the possibility that the sample results will cause the auditor to accept the population as free of material misstatement when, …
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INTERNATIONAL STANDARD ON REVIEW ENGAGEMENTS …
www.ifac.orgthe interim financial information is not prepared, in all material respects, in accordance with the applicable financial reporting framework. 13. As required by ISA 315, “Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement,” the …