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| Topic: |
Business
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| Number of pages / Number of words: |
2 / 442 |
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(2003). Auditing and assurance service: A systematic approach (3rd ed.). Irwin/McGraw-Hill. Burr Ridge, IL.
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The concept of materiality is important in the context of auditing. Materiality is a function of the time, the situation, and the people involved. Below I will explain why certain accounts have to be audited 100 percent and why materiality is allocated only to those accounts that are sampled. I will also explain if there is any component of audit risk within the control of the auditor...
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