ASA 320 - Materiality in Planning and Performing an Audit - October 2009
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CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application......................................................Aus 0.1-Aus 0.2
Operative Date.........................................................Aus 0.3
Introduction
Scope of this Auditing Standard..................................................1
Materiality in the Context of an Audit.............................................2-6
Effective Date...............................................................7
Objective..................................................................8
Definition..................................................................9
Requirements
Determining Materiality and Performance Materiality When Planning the Audit............10-11
Revision as the Audit Progresses..............................................12-13
Documentation..............................................................14
Application and Other Explanatory Material
Materiality and Audit Risk.....................................................A1
Materiality in the Context of an Audit.............................................A2
Determining Materiality and Performance Materiality When Planning the Audit..........A3-A13
Revision as the Audit Progresses................................................A14