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Detection risk in the context of the audit of the financial statements of a company is the risk: A. That the company's control system will fail to detect and correct material errors in the processing of transactions. B. That the auditors' procedures will not detect material errors which exist. C. Arising from the susceptibility of transactions and balances to material errors which may or may not be detected. D. That due to the failure to detect a material error the auditor will be held liable to other parties. |