ISA 320 - Materiality in Planning and Performing an Audit
Paras 1 to 14
Application and Other Explanatory Material
To be Read in the Context of
International Standard on Auditing (ISA) 320, Materiality in Planning and Performing an Audit, should be read in the context of ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.