The Effect of Materiality in the Planning Stage of Auditing on Sample Volume Selection in Khuzestan Audited Documents between 2001 and 2005

In the present research different way of Coweetiny data have been used such as field study, aoestiaounaire, interview and so on. The statistical population for this sample research were auditors of province and auditing cases for collecting data for the research statistical method, descriptive statistics, test of individual group and Pearson coefficient of correlation for analyzing data were used. The research hypothesis was as follows: 1- The important amount allocated for the financial statements level is effective on selecting the sample size. 2- The important amount allocated for the each account level in financial statements is effective on selecting the sample size. 3- Inherent risk is effective on assessing importance. 4- Control risk is effective on assessing importance. 5- Detection risk is effective on assessing importance. 6- Detection risk is effective on selecting the sample size. All the above hypotheses were investigated. The final result showed that the first, second hypotheses and the secondary first hypothesis were fount relatively strong rather and the second, third and fourth hypotheses of secondary importance were accepted as an average result fount.