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- W4252204335 abstract "In December 2019, the Auditing Standards Board issued SSAE 20, Amendments to the Description of the Concept of Materiality. The SSAE was issued concurrently with SAS 138 on materiality. Misstatements are considered to be material if there is a substantial likelihood that, individually, or in the aggregate, they would influence the judgment made by a reasonable user based on the subject matter. Materiality should be considered when planning the strategy and if circumstances change during the course of the engagement. Identifying and assessing the risk of material misstatement is critical in designing and performing further procedures that respond to risks of material misstatement. The practitioner should assess whether any procedures indicate risk of material misstatement stemming from fraud or noncompliance with laws and regulations related to the subject matter. The form and content of documentation depends on the particular engagement's circumstances." @default.
- W4252204335 created "2022-05-12" @default.
- W4252204335 date "2021-05-07" @default.
- W4252204335 modified "2023-09-23" @default.
- W4252204335 title "AT ‐C 205 Examination Engagements" @default.
- W4252204335 doi "https://doi.org/10.1002/9781119789673.ch54" @default.
- W4252204335 hasPublicationYear "2021" @default.
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