ABSTRACT
One of the main practical problems of leaving MUS at the point reached in the previous chapter is that any error will mean the parameters chosen have not held. In theory, this is no worse a situation than for the compliance testing discussed in Chapter 5. One could reassess the parameters (recalculate the risk/confidence for the planned materiality or calculate a revised materiality for initial parameters), or undertake a larger sample allowing for 1,2,3 errors, and so on.
