Examlex
If the risk of material misstatement is assessed as high,it is likely that additional substantive procedures will be required.
Environmental Uncertainty
The degree of unpredictability and complexity in an organization's external environment, influencing strategic planning and decision-making.
Complexity
The state of having multiple interconnected parts, making a system or problem difficult to understand, predict, or manage.
Rate Of Change
A measure that calculates the percentage change in the value of a specific variable within a specific period.
Technological Conditions
The current state of technology within a particular area, industry, or society, including advancements, availability, and implementation.
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