Materiality and Risk(英文版)(ppt 48页)

Materiality and Risk(英文版)内容提要：
Materiality：
The auditor’s responsibility is to
determine whether financial
statements are materially misstated.
If there is a material misstatement,
the auditor will bring it to the client’s
attention so that a correction can be made.
Allocate Preliminary Judgment About Materiality to Segments：
This is necessary because evidence is
accumulated by segments rather than
for the financial statements as a whole.
Most practitioners allocate materiality
to balance sheet accounts.

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