An auditor should give equal emphasis to all management assertions when testing accounts.

Name: An auditor should give equal emphasis to all management assertions when testing accounts.
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An auditor should not give equal emphasis to all management assertions when testing accounts. The level of emphasis should depend on the assessment of risk of material misstatement for each assertion. Assertions related to significant risks should receive higher emphasis than those related to lower risks.

An Auditor Should Give Equal Emphasis to All Management Assertions