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SA 320

Governs materiality in planning and performing an audit — the threshold set at the planning stage that drives the nature and extent of procedures.

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Related terms

  • SA 300

    The Standard on planning an audit of financial statements — establishing the overall strategy and a detailed plan before fieldwork starts.

  • SA 315

    Requires the auditor to identify and assess the risks of material misstatement through understanding the entity, its environment, and its internal control.

  • SA 330

    The auditor's responses to assessed risks — linking the procedures actually performed back to the risks identified under SA 315.

  • SA 500

    The general Standard on audit evidence — what makes evidence sufficient and appropriate.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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