[urchin]

matters to consider are:
1st > Materiality
2nd> Acc. Treatment (make it brief or don’t make it too brief)
3rd> HOw the Acc. requirement could create problems for the auditor e.g if the acc. requirment requires judgement or complex (lisa gives very concern to this 3rd one)
4th > Effect on report (consider it only when the co’s mngt didn’t apply correct acc. treatment)

[Author]

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