Auditors should design the audit to provide reasonable assurance of detecting material misstatements resulting from direct and material noncompliance with provisions of contracts or grant agreements.
Auditors should consider the need to detect material misstatements.
mnli hypothesis: Auditors should consider the need to detect material misstatements. premise: Auditors should design the audit to provide reasonable assurance of detecting material misstatements resulting from direct and material noncompliance with provisions of contracts or grant agreements.