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Which of the following factors influences the risk of material misstatement? table [ [ Susceptibility of the Account,Nature, Timing, and Extent, ] , [

Which of the following factors influences the risk of material misstatement?
\table[[Susceptibility of the Account,Nature, Timing, and Extent,],[Balance to Misstatement,of Further Audit Procedures,],[A.,Yes,No],[B.,Yes,Yes],[C.,No,Yes],[D.,No,No]]
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