Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
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Clarity SSA 320 Materiality in Planning <strong>and</strong><br />
Per<strong>for</strong>ming an <strong>Audit</strong><br />
•deals with the auditor's responsibility to apply the<br />
concept of materiality in planning <strong>and</strong> per<strong>for</strong>ming an<br />
audit of financial statements<br />
•SSA 450 explains how materiality is applied in<br />
evaluating the effect of identified misstatements on<br />
the audit <strong>and</strong> of uncorrected misstatements, if any, on<br />
the financial statements<br />
© 2010 Foo Kon Tan Grant Thornton LLP
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