Page 23 - PowerPoint Presentation

IMPORTANT ELEMENTS OF THE AUDIT PROCESS

THE DP 6 INDICATORS

• In practice, generally the following percentages are

used when calculating materiality.

• Sales (0,5%- 1%)

• Assets (1%- 2%)

• Gross Profit (2%- 5%)

• Equity (2%- 5%)

• Profit before tax (5% - 10%)

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