materiality is used only at the planning stage of, Civil Engineering

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materiality is used only at the planning stage of

Materiality is used only at the planning stage of the audit.

Ans: I disagree with the statement because:

When planning the audit, the auditor considers what would make the financial information materially misstated. The auditor's assessment of materiality and audit risk is used not only at audit planning stage rather it is also applied at evaluating the results of the audit procedures.

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