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Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020)
Evaluation of Misstatements (Ref: Para. Evaluation of Misstatements (Ref: Para. A32‑A34)
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###### Evaluation of Misstatements (Ref: Para. A32‑A34)
1. The auditor shall evaluate, individually and in the aggregate, whether uncorrected misstatements that have come to the auditor’s attention are material to the financial report.