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Qualitative considerations for allocating materiality to components in a group audit Logo aicpa

  Daniel Sanders, CPA |   Free |   AICPA |   12 Aug 2014 |   Journal of Accountancy

There is a lot to consider when evaluating the allocation of materiality to components in a group audit. This article discusses some of the details.

Topics covered:
  • Assurance: Technical: Audit, Intermediate