ACT 4497 Lecture ch08

ACT 4497 Lecture - th ModernAuditing ModernAuditing FinancialReporting,8 Edition atSanLuisObispo WilliamC.Boynton RaymondN.Johnson

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Modern Auditing: Modern Auditing: Assurance Services and the Integrity of  Assurance Services and the Integrity of  Financial Reporting, 8 Financial Reporting, 8 th th  Edition  Edition William C. Boynton William C. Boynton California Polytechnic State University  California Polytechnic State University  at San Luis Obispo at San Luis Obispo Raymond N. Johnson Raymond N. Johnson Portland State University Portland State University Chapter 8 – Materiality Decisions and Performing Analytical  Procedures
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Chapter 8 Overview Chapter 8 Overview
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Concept of Materiality Concept of Materiality Auditor Considerations Circumstances pertaining to the entity Information needs of those relying on financial  statements Purposes for Preliminary Judgments Scope decisions Evaluation of known misstatements
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Preliminary Judgments About  Preliminary Judgments About  Materiality Materiality Planning Materiality Circumstances change Additional information identified Judgments at Two Levels Financial Statement Level Account Balance Level
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This note was uploaded on 02/07/2011 for the course ACT 4497 taught by Professor Lewis during the Spring '11 term at Troy.

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ACT 4497 Lecture - th ModernAuditing ModernAuditing FinancialReporting,8 Edition atSanLuisObispo WilliamC.Boynton RaymondN.Johnson

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