Materiality and Analytic Reviews Post-Covid-19

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Audit materiality is one of the most important concepts for auditors.

Misstatements, including omissions, are considered to be material if, individually or in the aggregate, they are reasonably expected to influence the economic decisions of users of the financial statements. ISA 320, Materiality in planning and performing an audit sets out the requirements for applying the concept of materiality in planning and performing audits of financial statements. This seminar will focus on how to determine materiality and performance materiality through various practical examples. Furthermore, the seminar will focus mainly on 2020 year-ends significantly impacted by COVID-19 and the implications on materiality levels.

To obtain audit evidence, the auditor performs one or a combination of procedures, including analytical procedures. Analytical procedures consist of evaluation of financial information through analysis of plausible relationships among both financial and non-financial data.

ISA520, Analytical Procedures deals with the auditor’s use of analytical procedures. This seminar will focus on the stages of the audit when analytical procedures may or should be used. It will also focus on the application of analytical procedures through various illustrative examples, including implication on analytic reviews for 2020 audits as a result of the pandemic.

Kris Bartolo

Janice Lyn Schembri


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    09:00 – 11:05


    Janice Lyn Schembri, Kris Bartolo

    Type of Certificate

    2 Core CPE Hours