SA 320 | What is Materiality in Auditing? | Materiality क्या है?
Description
In this podcast, I have discussed the “Concept of Materiality”. Following topics have been discussed in the podcast-
SA 320 deals with the auditor's responsibility to apply the concept of materiality in planning and performing an audit of financial statements.
The concept of materiality is applied by the auditor both in planning and performing the audit, and in evaluating the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the financial statements and in forming the opinion in the auditor’s report.
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❤️ Neeraj Arora
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