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Probe | Do I use performance materiality or specific materiality in planning and performing the audit?

Published:  19/08/2016
Do I use performance materiality or specific materiality in planning and performing the audit?

  Answer:

You assess performance materiality in 10.60 and this is the default for specific materiality; but you can lower it even further for a specific line item. This is done in 11.60. Therefore, you use specific materiality for planning and performing your audit.
 
 
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