25 paragraphs found
… The concept of materiality is applied by the auditor both in planning and …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
See ASA 315, paragraph 25 , requires the auditor to identify and assess the risk of material misstatement at the financial statement and assertion …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment , paragraphs A129‑A130 …
… disclosures for which misstatements of lesser amounts than materiality for the financial report as a whole could …