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37. An internal auditor judged an item to be immaterial when planning an audit. However, the auditor may still include the item if it is

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37. An internal auditor judged an item to be immaterial when planning an audit. However, the auditor may still include the item if it is subsequently determined that: a. Sufcient staff is available. b. Adverse effects related to the item are likely to occur. c. Related evidence is reliable. d. Miscellaneous income is affected

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