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Which of the Following Is Not a Benefit Claimed for the Practice

Question 97

Multiple Choice

Which of the following is not a benefit claimed for the practice of determining materiality in the initial planning stage of an audit?


A) Being able to fine-tune the audit work for effectiveness and efficiency.
B) Avoiding the problem of doing more work than necessary (overauditing) .
C) Being able to decide early what type of audit opinion to issue.
D) Avoiding the problem of doing too little work (underauditing) .

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