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If the upper limit on misstatements exceeds tolerable misstatement, the auditor is least likely to
Rain Shadow Effect
A meteorological phenomenon where mountains block the passage of rain-producing weather systems, creating a dry area on the leeward side.
Vegetation
Plants in general, or the plant life of a particular area, ecosystem, or period.
Windward Side
The side of a mountain or island that faces the direction from which the wind is coming, typically receiving more rain and having more lush vegetation than the leeward side.
Leeward Side
The side of an island, mountain, or other landmass that is sheltered from the prevailing wind, typically receiving less rain and having different climatic conditions than the windward side.
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