Tolerable misstatement is
                                                                            
                                        
                                            
                                                                                                    - the amount of misstatement that management is willing to tolerate in the financial statements
 
                                                                                                    - materiality for the balance sheet as a whole
 
                                                                                                    - materiality for the income statement as a while
 
                                                                                                    - materiality used to establish a scope for the audit procedures for the individual account balance or disclosures
 
                                                                                            
                                         
                                                                     
                            
d. materiality used to establish a scope for the audit procedures for the individual account balance or disclosures. materiality used to establish a scope for the audit procedures for the individual account balance or disclosures
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