4.33 When materiality is reduced from one period to the next, the auditor needs to pay particular attention to the level of misstatement that may exist in balances representing opening equity. Those balances will have been audited to a higher level of materiality and may contain errors that could contribute to a misstatement in the current period.
En pratique, le risque de mission est inévitable, car nous ne pouvons avoir l’assurance absolue d’avoir décelé toutes les inexactitudes importantes.