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- W4361826162 abstract "While AU-C 450 contains guidance on how to use materiality when evaluating the effect of identified misstatements, AU-C 320 offers auditors guidance in using materiality when planning and performing the audit. The concept of materiality recognizes that some matters are more important for the fair presentation of the financial statements than others. Materiality is influenced by the auditor's perception of the common needs of financial statement users who will rely on the financial statements to make reasonable judgments based on the information in the financial statements. Audit risk is the risk that the financial statements are materially misstated and the auditor expresses an inappropriate audit opinion. Audit risk is a function of two components: risk of material misstatement, and detection risk. Determining materiality in the planning phase is a matter of professional judgment." @default.
- W4361826162 created "2023-04-05" @default.
- W4361826162 date "2023-03-31" @default.
- W4361826162 modified "2023-09-27" @default.
- W4361826162 title "AU‐C 320 Materiality in Planning and Performing an Audit" @default.
- W4361826162 doi "https://doi.org/10.1002/9781394152735.ch11" @default.
- W4361826162 hasPublicationYear "2023" @default.
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