Materiality

https://www.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/exposuredrafts/materiality-discussion-paper.pdf How do you set materiality in an attestation engagement where subject matter cannot be quantitatively measured? A new AICPA discussion paper highlights ways practitioners might navigate these challenges. If you have practical experience in this area, read the draft and share your feedback by Oct. 31.

Group audits - component

http://www.journalofaccountancy.com/News/group-audits-201410712 This is the second article on group audits published by the Journal of Accountancy. This is a discussion of component materiality, and the qualitative considerations in determining materiality.