ISA 320 - Materiality in Planning and Performing an Audit
Paras 1 to 14
Application and Other Explanatory Material
14. The auditor shall include in the audit documentation the following amounts and the factors considered in their determination:
(a) Materiality for the financial statements as a whole (see paragraph 10);
(b) If applicable, the materiality level or levels for particular classes of transactions, account balances or disclosures (see paragraph 10);
(c) Performance materiality (see paragraph 11); and
(d) Any revision of (a)-(c) as the audit progressed (see paragraphs 12-13).