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Determining and applying materiality

Access practical resources on determining and applying materiality on audits to help understand auditors’ responsibilities and the requirements of International Standards on Auditing (ISAs), in particular, ISA 320 and ISA 450. These resources include practical support intended to help auditors deal with the challenges that may arise.

Meeting expectations

Audit and Assurance Faculty Audit and Beyond 01-04-2018

How may auditors improve their professional judgements and communications on materiality? Katharine Bagshaw explores recent insights.

Materiality in the audit of financial statements

International Accounting and Auditing 08-06-2017

Applying the materiality requirements in International Standards on Auditing (ISAs) can be challenging. As highlighted in inspection findings, reviews and from experience in practice, it’s an area where improvement could be made.

Material is material, but what does material mean?

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Audit and Assurance Faculty 19-01-2017

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.