[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-25493-105":3,"detail-sidebar-cat-0-en-105":57,"doc-detail-25493-en":107},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":50,"head_meta":52,"extra_data":54,"updated_unix":56},105,"en","isa-240-fraud-overview-planning-and-isa-320-materiality","ISA 240 Fraud Overview & Planning and ISA 320 Materiality","","Content outlines key audit concepts under ISA 240 (fraud overview and planning) and ISA 320 (materiality). Fraud planning focuses on fraud risk assessment at the financial statement level and assertion level, including procedures such as testing the appropriateness of journal entries, reviewing accounting estimates for bias, and evaluating business rationale for significant transactions outside normal operations. It addresses presumed significant risks tied to revenue recognition, with an exception for very simple processes. The materiality section defines misstatements’ threshold based on what could influence users’ economic decisions, notes planning and performance materiality, and explains factors, revision triggers, and documentation requirements.",{"@graph":14,"@context":49},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/isa-240-fraud-overview-planning-and-isa-320-materiality/25493",4,{"url":32,"name":10,"@type":35,"author":36,"headline":10,"publisher":39,"fileFormat":42,"description":12,"dateModified":43,"datePublished":43,"encodingFormat":42,"isAccessibleForFree":44,"interactionStatistic":45},"DigitalDocument",{"name":37,"@type":38},"Eliana","Person",{"url":19,"name":40,"@type":41},"DocShare","Organization","application/pdf","2026-05-07",true,{"@type":46,"interactionType":47,"userInteractionCount":4},"InteractionCounter",{"@type":48},"ViewAction","https://schema.org",{"og:url":32,"og:type":51,"og:title":10,"og:site_name":40,"og:description":12},"article",{"robots":53,"canonical":32},"index,follow",{"doc_id":55,"site_id":7},25493,1778192829,{"code":4,"msg":58,"data":59},"success",[60,64,68,72,77,82,87,91,96,99,103],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":61,"show_sort_weight":62,"slug":63},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":65,"show_sort_weight":66,"slug":67},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":69,"show_sort_weight":70,"slug":71},"Exam",70,"exam",{"id":73,"doc_module":4,"doc_module_name":25,"category_name":74,"show_sort_weight":75,"slug":76},5,"Comic",60,"comic",{"id":78,"doc_module":4,"doc_module_name":25,"category_name":79,"show_sort_weight":80,"slug":81},6,"Technology",50,"technology",{"id":83,"doc_module":4,"doc_module_name":25,"category_name":84,"show_sort_weight":85,"slug":86},7,"Healthcare",40,"healthcare",{"id":88,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":89,"slug":90},8,30,"research-report",{"id":92,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},9,"Religion & Spirituality",20,"religion-spirituality",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":94,"slug":98},"World Cup","world-cup",{"id":100,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":100,"slug":102},10,"Lifestyle","lifestyle",{"id":104,"doc_module":4,"doc_module_name":25,"category_name":105,"show_sort_weight":73,"slug":106},19,"General","general",{"code":4,"msg":58,"data":108},{"doc_id":55,"user_id":109,"nickname":37,"user_avatar":110,"doc_module":4,"category_id":88,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":115,"language":116,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":117,"seo_description":12,"update_tm":56,"read_time":118},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","cbCaieCx6IK2bOzl","https://ap.wps.com/l/cbCaieCx6IK2bOzl","pdf",17486825,69,"English","ISA 240 Fraud Overview & Planning and ISA 320 Materiality | PDF",174]