This Template is Audit Scoping Documents and it is used to scoping the Financial Statement account heads based on the Planning Materiality, You can also scope in the particular account head even it is below the materiality level but you need to document the reason below. Please note that in case the planning materiality has been changed during the audit and materiality amount decreased from the planning materiality then auditor needs to ensure that any account head scoped out from audit testing should be reconsidered and audit procedures should be applied on it if it has become material due to change in materiality figure e.g. Other payables account head total balance as at year end was less than the planning materiality hence was scoped out being immaterial account balance and no procedures were performed on it but due to change in materiality amount the account head (Other payable) balance is now material so audit procedures should be performed on it.
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