The concepts of materiality and risk affect the application of auditing standards.
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Q13: A disclaimer of opinion may be substituted
Q14: Compliance with "Statements on Auditing Standards" is
Q15: The concept of reasonable assurance does not
Q16: The third general standard requires the auditor
Q17: Auditing procedures are the methods used and
Q19: The training called for by the first
Q20: The primary objective of auditing is to
Q21: The auditors report on internal control over
Q22: Auditors are responsible for planning and performing
Q23: SAS refers to the Statements on Auditing
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