Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment
When developing a general audit strategy, the auditor determines the materiality of the financial statements as a whole. In addition, the auditor must determine the materiality of the results of the activity to assess the risks of material misstatement and determine the nature, timing and scope of f...
Na minha lista:
| Autor principal: | |
|---|---|
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Institute of Accounting and Finance
2024-12-01
|
| coleção: | Облік і фінанси |
| Assuntos: | |
| Acesso em linha: | http://www.afj.org.ua/pdf/1106-vstanovlennya-rivnya-suttevosti-pri-perevirci-finansovoi-zvitnosti-ta-yogo-vpliv-na-profesiyne-sudzhennya-auditora.pdf |
| Tags: |
Sem tags, seja o primeiro a adicionar uma tag!
|