If you get materiality wrong, your whole assurance conclusion is at risk. This session shows you how to calculate and apply materiality correctly when performing independent reviews.
R230,00 VAT incl.
Materiality is one of the most important judgements in assurance work, yet it is often misunderstood or applied inconsistently. This session focuses specifically on calculating and applying materiality in independent review engagements. It explains materiality in clear, practical terms and shows how the chosen benchmark and percentage directly influence the work performed and the final conclusion. Delegates will learn how materiality links to risk assessment, planning procedures, and evaluating misstatements. The session avoids theory and focuses on how materiality is applied in real engagements, helping professionals avoid overwork, underwork, and regulatory findings. By the end of the session, delegates will be able to set materiality with confidence and defend their judgement if questioned.
By attending this event, delegates will learn:
The following event is awarded 2 CPD units in Independent Review.
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