ISA 320 Audit Materiality

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.

ISA 320 Audit Materiality

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.