Assessing materiality

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Assessing materiality by Mind Map: Assessing materiality

1. Materiality in the audit

2. Use of benchmarks in determining materiality

3. Quick overview

4. Scope and definitions

4.1. Scope

4.2. Key definitions

5. Purpose of materiality

6. Triviality

7. Current issues and further resources

7.1. Further resources

8. Materiality for the financial statements as a whole

9. Performance materiality

10. Materiality for specific items (‘section-specific materiality’)

11. Revision to materiality assessments

12. Regulatory findings

12.1. FRC thematic review