View source for ISA 320

''Auditing - financial reporting.''

International Standard on Auditing 320, dealing with materiality in planning and performing an audit.

Issued by the Financial Reporting Council.


== See also ==
* [[Audit]]
* [[Financial reporting]]
* [[Financial Reporting Council]]
* [[Immaterial]]
* [[Materiality]]

[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]