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ASA 320 - Materiality in Planning and Performing an Audit - October 2009
Auditing Standard ASA 320 Materiality inAuditing Standard ASA 320 Materiality in Planning and Performing an Audit (as Amended)
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Auditing Standard ASA 320 Materiality in Planning and Performing an Audit (as Amended)
This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 1 March 2023 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 320 (October 2009) as amended by other Auditing Standards which are listed in the Table below.