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| Which of the following statements is correct concerning materiality in a financial statement audit? A. Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that could be considered material to the financial statements. B. The auditor’s materiality judgments generally involve quantitative, but not qualitative, considerations. C. If the materiality amount used in evaluating audit findings increases from the amount used in planning, the auditor should apply additional substantive tests. D. Analytical procedures performed during an audit’s review stage usually decrease materiality levels. |