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doc79Ifthereisamaterialmisstatement,theauditorwillbringittotheclient’sattentionsothatacorrectioncanbemade.Makeapreliminaryjudgmentaboutwhatamountstoconsidermaterial.Thispreliminaryjudgmentisthemaximumamountbywhichtheauditorbelievesthestatementscouldbemisstatedandstillnotaffectthedecisionsofreasonableusers.Ideally,auditorsdecideearlyintheauditthecombinedamountofmisstatementsofthefinancialstatementsthatwouldbeconsideredmaterial.Respondingtorisksproperlyiscriticaltoachievingahigh-qualityaudit.Aneffectiveauditorrecognizesthatrisksexist,aredifficulttomeasure,andrequirecarefulthoughttorespond.Auditorsusetheauditriskmodeltofurtheridentifythepotentialformisstatementsandwheretheyaremostlikelytooccur.
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