【单选题】When a client fails to follow GAAP, the audit report can be unmodified, qualified, or adverse depending on the materiality. What factors affect materiality that an auditor should consider?
A.
the dollar amount in comparison to a base
B.
if the misstatement can be measured
C.
the nature of the item
D.
All the above are factors an auditor should consider regarding materiality.
【单选题】When a client fails to follow GAAP, the audit report can be unqualified, qualified, or adverse depending on the materiality. What factors affect materiality that an auditor should consider?
A.
The dollar amount in comparison to a base
B.
If the misstatement can be measured
C.
The nature of the item
D.
All the above are factors an auditor should consider regarding materiality.