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Per the new definition in SAS No . 1 3 8 , misstatements, including omissions, are considered to be material if there is a substantial
Per the new definition in SAS No misstatements, including omissions, are considered to be material if there is a substantial likelihood that, individually or in the aggregate, they influence the judgment of a reasonable user made based on the financial statements
a Would
b Could
c May
d Might
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