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A misstatement that amounts to a large percentage of net income is material, regardless of any other circumstances.
Although an unusual transaction would indicate increased audit risk, the existence of an unusual transaction does not, by itself, mean that the amount is material.
Although a transaction with a related party would indicate increased audit risk, the existence of a related party transaction does not, by itself, mean that the amount is material.
Although an unverified routine transaction would indicate increased audit risk, the existence of an unverified routine transaction does not, by itself, mean that the amount is material.