Bridge The Gaap - Accounting Podcast

AU-C 320: Materiality

Informações:

Sinopse

Today the topic of our accounting podcast is Auditing Standard AU-C 320, which discusses Materiality.  We’ll answer such questions as, What is materiality?  How is it determined?  What has to be documented? To provide some context to our conversation, we’ll relate the discussion to AU-C 200, which discusses the overall objectives and conduct of an audit, and we'll discuss how materiality relates to audit risk.