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Problem #3: how the risk standards affect current practice there are two major changes for most practitioners you can no longer: 1 rely on just a canned audit program.
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Take an audit cpa exam before you actually sit for the cpa exam to skyrocket your score, take at least three aud practice tests in the last month of studying. Choice “b” is incorrect the auditor’s judgment as to an appropriate level of tolerable misstatement is based on considerations of materiality and audit risk.