The effect of materiality (International Auditing Standard 320) in determining detection risks and their reflection on the quality of the audit process/ applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 67, p. 517–531, 2024. DOI: 10.34093/bv5t5j52. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1550.. Acesso em: 3 jul. 2024.