ACCA考试科目F8 What is Performance materiality?

Boyce · 发表于 2012-7-2 09:26:36

ACCA考试科目F8 What is Performance materiality?

Pls explain this concept with some easydaily life example.

zingjhu · 发表于 2012-7-2 14:17:31

PERFORMANCE MATERIALITY

1. Is the calculation of materiality for the financial statement as a whole.
2. Additionally, calculating a lesser amount when designing audit procedures to reduce the risk that misstatement in aggregate exceed the financial statements materiality.

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