ISO-IEC-42001-LEAD-AUDITOR · Question #138
At which stage of the audit process is materiality assessed and determined?
The correct answer is C. Throughout each phase of the audit process. Materiality is not a one-time evaluation but an ongoing judgment throughout the audit process. It is assessed continually to determine the significance of audit findings in the context of the audit According to ISO 19011:2018, auditors should consider the relevance and…
Question
At which stage of the audit process is materiality assessed and determined?
Options
- ADuring the initial contact with the auditee
- BDuring the stage 1 audit
- CThroughout each phase of the audit process
- DDuring audit report writing only
How the community answered
(34 responses)- A3% (1)
- B9% (3)
- C82% (28)
- D6% (2)
Explanation
Materiality is not a one-time evaluation but an ongoing judgment throughout the audit process. It is assessed continually to determine the significance of audit findings in the context of the audit According to ISO 19011:2018, auditors should consider the relevance and materiality of information when identifying audit findings. Materiality can change based on evidence found in different phases such as planning, on-site audit, and reporting.
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