An aim of allocating a preliminary judgement about materiality to Balance Sheet accounts is to:

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Allocating a preliminary judgement about materiality to Balance Sheet accounts helps to minimize audit costs while maintaining audit quality by identifying accounts that are more likely to contain material misstatements and therefore require more detailed testing. It does not directly increase audit quality or reduce audit risk, and determining the level of audit to accumulate is not a stated aim of allocating a preliminary judgement about materiality.

An Aim of Allocating a Preliminary Judgement About Materiality to Balance