Automatically calculating sample sizes using section specfic materialitty
Despite this supposedly being an integrated system, I have been informed it does NOT use the lower section specific materiality (when this has been included). All that is does it to note the lower section specifically materiality under the performance materiality so you have the option to adjust if you wish.
We therefore need, on every job where there is a lower section specific materiality to manually adjust the performance materiality (in the sample calculator) which needs to be calculated as the section materiality divided by risk factor for that area.
It would be better if system automatically used the lower section specific materiality (where one had been set)
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Colin Mills
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