In this webinar David Gallagher will address how to apply these principles effectively and how to record them efficiently. He will briefly summarise the key requirements of the ISAs but the main focus will be on effective application and will include practical guidance and examples.
Over many years, one of the more contentious areas of an SME audit is the setting of materiality and related concepts such as performance materiality and tolerable misstatement. And just when a firm thinks they’ve got a handle on it and are applying the principles consistently, along comes a group audit involving another firm and it seems like it’s back to square one.
First broadcast 19 January 2017