Planning, Materiality and the Audit Strategy
Materiality is a number you choose and must justify in writing, NFRA's inspections repeatedly fault benchmarks selected with no documented rationale, and that finding costs nothing to avoid.
- 4 pages
- 112
- Word and PDF
- 13 September 2026
The 2 formats inside
- 1Materiality working paperSA 320 · file ref B-4On its own₹149
- 2Audit strategy memorandumSA 300 · file ref B-2On its own₹149
Read the opening
The first part of “Materiality working paper”, as it downloads. Blanks are highlighted.
[Name of the firm], Chartered Accountants
Materiality — planning and final
Client: [Client company's name] Period: [year ended 31 March 2026] WP ref: B-4
Prepared by: [Prepared by (name and date)] Reviewed by: [Reviewed by (name and date)]