anchor: Paragraphs 4.26 and 4.27 provide guidance on factors that may influence auditors' materiality judgments in audits of government entities or entities receiving government assistance.
positive: The guidance that can influence auditors' judgments during entities audits can be found in paragraphs 4.26.
negative: Paragraphs 4.26 and 4.27 do not provide any information on the influences of auditors.