One difficulty that commonly arises in making materiality judgments is that the auditors materiality

judgments at the planning stage may not be the same as those at the evidence evaluation stage,

because:

the auditor may learn certain facts during the audit that cause a change in judgment.

the auditor may learn certain facts during the audit that will not cause a change in judgment.

the auditor will need to update materiality levels as new information comes to light during the audit

that would have resulted in setting a different materiality level.

the auditor will need to update on overall, planning, and posting materiality assessment.