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Accounting Standard 2.2 - Treasury Board - Materiality

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The following sections of the Handbooks contain useful reference material: PSAB 1400 and 1500, CICA 1000 as well as section 5130 of the Assurance Handbook and Aug 7 Applying Materiality and Audit Risk Concepts in Conducting an Audit.
General Materiality requirements Application of materiality
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Date Modified: 2001-04-01
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