Jaafar Abdulhussein Hilo Aljabi 2024. The Auditor’s Responsibility is to Apply the Concept of Materiality in Accordance with the Standard (ISA.320) in Determining Analytical Audit Procedures to Reduce Audit Risks. Technium Business and Management. 7, (Mar. 2024), 98–110. DOI:https://doi.org/10.47577/business.v7i.10787.