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CHAPTER 18 AUDITING INVESTMENTS AND CASH BALANCES Spring 2007 - page 14 / 26

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When assessing detection risk:

1.

It is difficult to design effective controls for fair value accounting adjustments and

2.

The proper classification of investments often means that low acceptable levels of detection risk for tests of details are usually specified for the valuation or allocation and presentation and disclosure assertions.

Investments: Determining Detection Risk

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