The effect of materiality (International Auditing Standard 320) in determining detection risks. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 68, p. 139–151, 2024. DOI: 10.34093/09gba580. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1736. Acesso em: 1 may. 2025.