Materiality planning and continuation in external audit

In the unaffiliated controlling process of preparing the financial tables including all the essential parts ;whether they were prepared within the frame of international financial reporting standarts or some of the operations were worked out within the scoup of TDMS,generally the defects and the errors seperately or collectively effecting the comments of financial table users and being at the level of influencing at the point of making decision based upon these comments is stated as the materiality.Concordantly,the most significant points expected from a supervisor are to decrease the supervision risk to the lowest point and to reveal the possible faults related with the business. The Path-Independent Supervision Standart 320 (PSS 320)which is included in Path-Independent Supervision Standart and also titled as 'Importance in Independent Audit Scheduling and Implementation and The Path-Independent Supervision Standart 450 (PSS 450)entitled as 'The Assessment of Mistakes During The Advancing of Path-Independent Supervision are the fundamental regulators of momentousness issue.Despite the fact that PSS 320relating to materiality ,together with mentioning to the benchmarking points of the sectors that the foundation takes place ,it does not advice a standart calculation and it computes the materiality level with diversified evaluations according to the supervisors' occupational opinions in practice. In this study,after the theoretical frame of the materiality in path-independent supervision and the principal criterions based upon in application are presented,our opinions about the proceedings that can be pursued about assigning the materiality level .(1) In the last part of our study,as a result of the cooperative researches with some supervision foundations ,it is going to be taken some information about the materiality level and to what extend this is applied .