Which of the following statements is not true about materiality judgments?
a. The auditor's consideration of materiality is influenced by the auditor's perception of the needs of users of financial statements.
b. The auditor considers materiality only in relation to classes of transactions, account balances, and disclosures.
c. Materiality judgments are used to help the auditor gather sufficient appropriate evidence about whether the financial statements are free of material misstatement.
d. Materiality decisions differ from one audit client to another.
b
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