Post withdrawal of AASB 1031, would this withdrawal of AASB1031 Materiality Standards: a. harmonise/bring uniformity to auditors' assessment of materiality misstatements or would this bring disparity to auditors' assessment of misstatements? Why so? b. What other influence, if any, this would bring to the auditors' judgment on misstatements and what impacts or implications this would have on the usefulness of financial reports? Discuss your answer and rationale.

(Support your answers with the relevant Australian Accounting Standards and Australian Auditing Standards as well as published Peer-reviewed Academic Journals and Articles.)