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. 496–510, 2024. DOI: 10.34093/br568g57. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1581. Acesso em: 10 may. 2025.