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501(c)(3) Nonprofit
Financial Accounting/General Topics
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Materiality in Audit Reports

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During an audit, an auditor discovers that several employees are dissatisfied with their jobs. Which of the following best explains why the auditor would exclude this information from the audit report?
AIt is not important to investors
BIt is not material to the financial health of the organization
CIt is outside the scope of the auditor's duties
DIt is not significant to management
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