Materiality is taken into account to determine the duration of the audit based on the risks inherent to the organization during:

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The concept of materiality is crucial in the context of auditing, particularly relating to how risks associated with an organization's information security management system can influence the audit duration. The initial contact phase of the audit process is where the auditor begins to assess the organization’s specific context, including its risk profile, existing controls, and overall significance of various factors that could impact the audit.

During this initial phase, auditors gather preliminary information to understand the organization's environment, including any potential risks and material issues that may necessitate more attention during the audit. Evaluating materiality at this stage allows the auditors to make informed decisions about how much time and resources will be dedicated to different aspects of the audit.

In contrast, the subsequent stages such as the Stage 1 audit and Stage 2 audit primarily focus on more detailed assessments and validations of the information gathered. While materiality remains an important consideration throughout these stages, the actual determination of audit duration based on materiality is most relevant during the initial contact when planning the audit.

Post-audit reviews usually evaluate findings and outcomes rather than planning and structuring the audit based on materiality, which further reinforces that the correct context for considering materiality's impact on audit duration is indeed during the initial contact.

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