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material in audit

Because of the risk of material misstatement an

Materiality (auditing) - Wikipedia

The auditor expresses an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework, such as IFRS. ISA 320, paragraph A3, states that this assessment of what is material is a matter of professional judgement.

Discussion on Review Work of Completion Settlement ...

and then proposes the recommendations to improve review work of completion settlement audit material...

141个常用的审计术语(供大家参考)

risk of material misstatement in audit report 风险评估 risk evaluation 分析复核程序 analytical ...

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