The evidence that is gathered by an auditor plays a crucial role in the results...

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Accounting

The evidence that is gathered by an auditor plays a crucial role in the results of the audit and the recommendations that are provided to management. When gathering evidence with regard to financial misstatements, the auditor is presented with 3 different types of misstatements that could occur at financial statement and assertion level.

You are required to discuss these misstatements. (10 Marks)

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