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Assessment of misstatements - The conclusion stage associated with the review. Modification of Misstatements


For the auditor you should differentiate between these kinds of misstatements to be able to precisely talk about all of them with administration, and request the corrections that are necessary where appropriate, to be produced. As an example, with a factual misstatement, there clearly was little space for negotiation with management, once the product has merely been treated wrongly when you look at the economic statements.