Materiality, sampling and substantive testing

Richard Hemmings

Richard has many years’ experience in technical and training roles in both large and medium sized accountancy practices, most recently Macintyre Hudson (MHA) and BDO. Richard is an experienced trainer and file reviewer of audits of varying size and complexity. He looks to add value through working with teams to improve processes and in particular the use of audit software. He also provides training and technical advice to partners and staff of all levels on both auditing and financial reporting, with a specialism in charities.

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