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Keywords: tolerable misstatementClose
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 3–26.
Published: 01 May 2015
..., the percentages applied to overall materiality for determining tolerable misstatement, and what constitutes a clearly trivial misstatement. We also find that the firms' guidance for evaluating detected misstatements, including qualitative factors and firm guidance for group audits, is consistent across firms...