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Which of the following factors is the primarily focus in determining materiality? Multiple Choice Whether the auditor will be able to issue a clean opinion

Which of the following factors is the primarily focus in determining materiality?
Multiple Choice
Whether the auditor will be able to issue a "clean" opinion at the end of the audit.
The cost-benefit of detecting a misstatement.
The suspected amount of misstatements that will be discovered.
The users of the financial statements.
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