ISA 320 Audit Materiality

ISA 320 Audit Materiality is one of the International Standards on Auditing.wikipedia
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International Standards on Auditing

ISAISA 501 Audit Evidence – Additional Considerations for Specific ItemsISA 505 External Confirmations
ISA 320 Audit Materiality is one of the International Standards on Auditing.

Materiality (auditing)

materialitymaterialnot material
It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan.

Audit plan

audit planning
It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan.