- Categories which are few in number but of great importance e.g. land and buildings
- Categories with special importance where materiality does not apply e.g. director‘s emoluments and director‘s loans and any other such benefits.
- Unusual, one-off or exceptional items
- Any area where the auditor is put upon enquiry
- High risk area
- Audit area does not consist of items of the same kind, i.e. there is non-homogeneous population
Wilfykil answered the question on February 23, 2019 at 06:46
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Required
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