42 paragraphs found
Matters relevant to the auditor’s evaluation of whether the expectation can be developed sufficiently precisely to identify a misstatement that, when aggregated with other misstatements, may cause the financial report to be materially misstated, include: …
The auditor’s determination of the amount of difference from the expectation that can be accepted without further investigation is influenced by materiality [7] and the consistency with the desired level of assurance, taking account of the possibility …