The effect of materiality (International Auditing Standard 320) in determining detection risks and their reflection on the quality of the audit process/ applied research. JAFS [Internet]. 2024 Jun. 30 [cited 2024 Jul. 3];19(67):517-31. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1550