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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.

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 addresses how to apply these principles effectively and how to record them efficiently.