ISA 320 Audit Materiality
id:
isa-320-audit-materiality-250-10552947
title:
ISA 320 Audit Materiality
text:
ISA 320 Audit Materiality is one of the International Standards on Auditing. It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan. Materiality: The amount by which the Financial Statements must change in order to change the decisions made by users of the Financial Statements. There are no hard rules over materiality and items can be material by nature as well as by value. Examples of items that are material by nature are bank balances and direc
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wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/ISA_320_Audit_Materiality
date created:
date modified:
2023-12-26T05:06:34Z
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image:
fields total:
13
integrity:
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