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Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020)
Materiality (Ref: Para. A14‑A18)Materiality (Ref: Para. A14‑A18)
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###### Materiality (Ref: Para. A14‑A18)
1. The auditor shall consider materiality, using professional judgement, when:
1. determining the nature, timing and extent of review procedures; and
2. evaluating the effect of misstatements.