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1e Why might an auditor not use the same performance materiality (i.e. tolerable misstatement) amount or percentage of account balance for all financial statement

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1e Why might an auditor not use the same performance materiality (i.e. tolerable misstatement) amount or percentage of account balance for all financial statement accounts? 1f Why does the combined total of individual account performance materiality (i.e. tolerable misstatements) commonly exceed the estimate of planning materiality (i.e. overall materiality)?

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