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  <title>AU-C 320: Materiality</title>
  <description>Today&amp;amp;nbsp;the topic of our accounting podcast is Auditing Standard AU-C 320, which&amp;amp;nbsp;discusses&amp;amp;nbsp;Materiality.&amp;amp;nbsp;&amp;amp;nbsp;We&amp;amp;rsquo;ll answer such questions as, What&amp;amp;nbsp;is materiality?&amp;amp;nbsp;&amp;amp;nbsp;How&amp;amp;nbsp;is it determined?&amp;amp;nbsp;&amp;amp;nbsp;What has to be documented?&#13;
To provide&amp;amp;nbsp;some context&amp;amp;nbsp;to our conversation, we&amp;amp;rsquo;ll relate the discussion to&amp;amp;nbsp;AU-C 200,&amp;amp;nbsp;which discusses the overall objectives and conduct of an audit, and we'll discuss how materiality relates to audit risk.&amp;amp;nbsp;</description>
  <author_name>Bridge the GAAP - Accounting Podcast</author_name>
  <author_url>http://bridgethegaap.com</author_url>
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