Generalizing Misstatements to the Population

Generalizing Misstatements to the Population PowerPoint PPT Presentation


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Appropriate Percent of Misstatement Assumption . This is an auditor decisionMost auditors assume that it is desirable to assume 100% for both overstatements and understatementsUsing MUS, upper and lower misstatement bounds are used rather than maximum likely misstatement attached to a confidence

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Generalizing Misstatements to the Population

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