Materiality and Risk(英文版)(ppt 66页)
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Materiality and Risk(英文版)内容提要：
Materiality：
Information is material when it is likely to influence the economic decisions of financial statement users.
Planning materiality (preliminary judgment) is the largest amount of uncorrected dollar misstatement that could exist in published financial statements and still fairly present financial statements in conformity with GAAP.
Tolerable misstatement is the amount an account can be off and still be considered fairly stated.
Auditor’s use materiality to:
Plan the audit, directing attention, determining the nature, timing and extent of procedures to be performed.
Evaluate the evidence, something to measure against
Guide for decisions about audit report
Planning Materiality is determined prior to evidence gathering
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