DECOFI (UEMOA OEC-CI) Practice Questions - DECOFI - Diplôme D'Expertise Comptable Et Financière (Côte D'Ivoire UEMOA) Exam

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According to ISA 320 (Materiality in Planning and Performing an Audit), how should the auditor determine Performance Materiality (seuil de planification / de travail)?
Correct Answer:
Set it at an amount below overall financial statement materiality to reduce to an appropriately low level the probability that uncorrected and undetected misstatements exceed overall materiality

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