Auditors’ Assessments of Materiality Between Professional Judgment and Subjectivity
Abstract: Materiality has been and continues to be a topic of importance for auditors. It is considered as a significant factor in the planning of the audit procedures, performing the planned audit procedures, evaluating the results of the audit procedures and issuing an audit report. Recently, the...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2011-08-01
|
| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/936/911 |