CAS 540, paragraph 13 (d) ( ii) A93A94, indicates that auditors can normally narrow a reasonable range
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CAS 540, paragraph 13 (d) ( ii) A93–A94, indicates that auditors can normally narrow a reasonable range until it is less than a materiality wide.
Describe under what conditions the reasonable range is not likely to be reduced to materiality.
Is this condition likely to be common?
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Related Book For
Auditing An International Approach
ISBN: 978-1259087462
7th edition
Authors: Wally J. Smieliauskas, Kathryn Bewley
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