Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits ...

The auditor’s consideration of materiality is a matter of professional judgment and is affected by the auditor’s perception of the common information needs of the financial statements. The new ...

Marsha B. Keune, Karla M. Johnstone, Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees, The ...

The proposed standards cover the auditor's responsibilities for reducing audit risk to an appropriately low level, audit planning and supervision, identifying and assessing the risks of a material ...