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Sagot :
The following is not a way in which auditors use the concept of overall materiality as a guide for assessing control risk.
The number one reason for putting normal materiality while making plans the audit is that it's far used to become aware of overall performance materiality (that's needed, for example, to assist auditor's layout their audit tactics) and a truly trivial threshold for collecting
The auditor has to bear in mind audit chance and materiality each in making plans the audit and designing auditing tactics and comparing whether or not the monetary statements taken as an entire are supplied fairly, in all cloth respects, in conformity with typically common place accounting.
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