00815nam0-22002651i-450 99000289032040332120230525114355.0000289032FED01000289032(Aleph)000289032FED0100028903220000920d1987----km-y0itay50------baengMateriality and audit riskINTERNATIONAL AUDITING PRACTICE COMMITTEENew YorkInternational Federation of Accountants19879 p.21 cmInternational Auditing Guideline25International auditing practices committee493772ITUNINARICAUNIMARCBK990002890320403321C2-P25-15-RA990/6ECAECAMateriality and audit risk466837UNINA