Where auditors have knowledge of specific intended users and uses, their judgement of what they consider material:

Question

Quizplus · Accepted Answer

The auditors' judgement of what they consider material may be affected if they have knowledge of specific intended users and uses. This is because different users may have different information needs and what may be material to one user may not be material to another. Therefore, the auditors need to consider the intended users and uses in determining what is material. However, this does not mean that their judgement remains unchanged from the last audit as circumstances and information may have changed.

Where Auditors Have Knowledge of Specific Intended Users and Uses