What is the relationship between the level of riskiness of the client and the level of misstatement in an account balance that an auditor would consider material? For example, assume that Client A has weaker controls over accounts receivable compared to Client B (therefore, Client A is riskier than Client B). Assume that Client B is similar in size to Client A and that the auditor has concluded that a misstatement exceeding $5,000 would be material for Client B's accounts receivable account. Should the materiality threshold for Client A be the same as, more than, or less than that for Client B? Further, which client will require more audit evidence to be collected, Client A or Client B?