If the risk of material misstatement is assessed as high,it is likely that additional substantive procedures will be required.

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When the risk of material misstatement is assessed as high, it means that there is a greater likelihood that material misstatements exist in the financial statements. As a result, auditors typically increase the level of substantive procedures to reduce the risk of failing to detect material misstatements. Therefore, additional substantive procedures are likely to be required in such situations.

If the Risk of Material Misstatement Is Assessed as High,it