What are the new changes to Materiality (2-200) and Group Materiality?

With the latest Audit System template update to version 19.00.310Rev A (2017), there are several new improvements to the Materiality (2-200) and Group Materiality documents.

The video below illustrates the following changes:


The following improvements are:

  • Materiality setting options have been improved to be more specific.
  • Improved the readability of the Materiality document.
  • A more detailed Planning section.
  • The ability to change important terminology such as 'Planning' or 'Interim' Materiality.
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