Basis for Conclusions: Close Off Documents of ISA 320 (Revised), Materiality in Planning and Performing an Audit and ISA 450 (Revised), Evaluation of Misstatements Identified during the Audit Apr 30, 2006 IAASB English
Basis for Conclusions: Close Off Document of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures (Other than those Involving Fair Value Measurements and Disclosures) Nov 30, 2006 IAASB English
