Transcription of INTERNATIONAL STANDARD ON AUDITING 320 …
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INTERNATIONAL STANDARD ON AUDITING 320 …
ISA 320 313 AUDITING INTERNATIONAL STANDARD ON AUDITING 320 materiality IN PLANNING AND PERFORMINGAN AUDIT (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 materiality in the Context of an Audit .. 2 6 Effective Date .. 7 Objective .. 8 Definition .. 9 Requirements Determining materiality and Performance materiality When Planning the Audit .. 10 11 Revision as the Audit Progresses .. 12 13 Documentation .. 14 Application and Other Explanatory Material materiality and Audit Risk .. A1 Determining materiality and Performance materiality When Planning the Audit .. A2 A12 Revision as the Audit Progresses .. A13 INTERNATIONAL STANDARD on AUDITING (ISA) 320, materiality in Planning and Performing an Audit should be read in the context of ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with INTERNATIONAL Standards on AUDITING .
MATERIALITY IN PLANNING AND PERFORMING AN AUDIT 315 ISA 320 AUDITING users of the financial statements. In this context, it is reasonable for the auditor
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