4 paragraphs found
If the aggregate of misstatements accumulated during the audit approaches materiality determined in accordance with ASA 320 , there may be a greater than acceptably low level of risk that possible undetected misstatements, when taken with the aggregate of …
… the projection of misstatements identified in audit samples to the entire populations from which the samples were drawn. Guidance on the determination of …
… projection of misstatements identified in an audit sample to the entire population from which it was drawn. …