Fecha: 23 de Septiembre de 2015 (10 a 14 horas)
Ponente: D. Vicente Ceamanos Llorens (Senior Manager Deloitte Zaragoza)
Objetivo del Seminario:
• Conocer los conceptos de materialidad, materialidad de realización y umbral de errores
• Uso de la materialidad en la planificación y ejecución de la auditoría
• Factores y parámetros a considerar en el cálculo
• Documentación del cálculo de la materialidad con evidencias, empleando el juicio profesional
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