CPD module: Audit materiality
In this month’s exclusive Accountancy Daily CPD module we consider the key issues to consider when auditing materiality and how revisions to materiality can affect the audit.
This module will enable you to:
- understand the need for materiality in an audit;
- know the latest thinking on how to calculate materiality;
- know the latest thinking on how to calculate performance materiality; and
- understand how revisions to materiality can affect the audit.
This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.
The CPD course has been prepared by John Selwood, contributing audit writer at Croner-i
Play the CPD module here
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